Journal articles on the topic 'Salaries, wages, etc'

The distribution of pre-tax wages and salaries for employed individuals between the ages of 18-65 in the ten largest metropolitan areas of the USA are studied in this paper using the American Community Survey data from 2019. The included metropolitan areas are Atlanta-Sandy Springs-Roswell, Chicago–Naperville-Elgin, Dallas-Fort Worth-Arlington, Houston-The Woodlands-Sugar Land, Los Angeles-Long Beach-Anaheim, Miami-Fort Lauderdale-West Palm Beach, New York-Newark-Jersey City, Philadelphia-Camden-Wilmington, San Francisco-Oakland-Hayward, and Washington-Arlington-Alexandria. These ten metropolitan areas employed over 39 million individuals representing well over a quarter of the total employed labour force in the USA. Mean, median, standard error of the mean, 25th percentile, 50th percentile, and the Gini coefficient of pre-tax wages and salaries are presented for each metropolitan area. The metros differ significantly in terms of average pre-tax wages and salaries. They differ significantly in terms of the spread in the distribution of pre-tax wages and salaries measured both in terms of the inter-quartile range (the difference between 75th and 25th percentiles) and the Gini coefficient. San Francisco-Oakland-Hayward is found to have both the highest average pre-tax wages and salaries and widest inequality as measured by the Gini coefficient. The Smallest Gini coefficient is observed in Washington-Arlington-Alexandria metropolitan area. Inequality measured in terms of the Gini coefficient is nearly 15% higher in San Francisco-Oakland-Hayward as compared to Washington-Arlington-Alexandria. The average pre-tax wages and salaries are about 83% higher in San Francisco-Oakland-Hayward than Miami-Fort Lauderdale-West Palm Beach, the lowest in the nation. While aggregate nationwide inequalities attract intense attention, these regional variations point to significant and wide-ranging variations between different regions (metropolitan cities). By focusing on the pre-tax wages and salaries, this study allows us to tie inequalities that are most closely related to the labour market conditions, unlike other sources of income like capital gains, inheritance, government transfers, etc.

In the article, the authors disclose the results of a comparative analysis of the financial support of military personnel and the salaries of civilian personnel in the scientific and educational sphere of NATO and the Armed Forces of Ukraine in order to determine their compliance with the average NATO standards. The experience of foreign countries shows that servicemen, as a rule, are assigned a single basic salary, which depends on the assigned military rank and length of service and other factors (the number of years in the position, allowances for the complexity of service, special, state significance degrees, titles, awards, etc. etc.). For civilian personnel working in the defense structures of these countries (in the leadership, in research institutions, educational institutions, etc.), the payroll formula is the official salary, which is determined in accordance with the wage scale and length of service, as well as others factors are related to the type of activity (scientific degree, level of professionalism, work efficiency, workload, level of competence, etc.). A table of averaged indicators of financial support for military personnel and wages of employees has been formed. It shows the inconsistency between the financial support of military personnel and the wages of civilians (workers) in the scientific and educational sphere in the institutions of the Ministry of Defense of Ukraine and NATO countries (in terms of nominal indicators and indicators of the share of the average salary as of January 2019). Based on the results of the comparative analysis, conclusions were drawn on the existing inconsistencies in the salaries of servicemen and civilian personnel of the scientific and educational sphere in the Armed Forces of Ukraine, and possible ways to avoid the imbalance of these indicators were identified. Keywords: comparative analysis, financial support, wages, scientific and educational spheres, nominal indicators, indicator of parts of the average wage, method of rationing, discrepancy.

The article discusses the features of the formation of wages of professional athletes in the Russian Federation. Foreign and Russian researchers, analyzing the formation of contractual remuneration, come to the conclusion that the income of athletes depends on the sport, the performance of the player in the past and present, the popularity of the fans of this athlete, the country of his birth, the interest of the team in this player, his individual characteristics, the financial capabilities of the team/club, etc. To analyze the factors that affect the amount of income of athletes, an integral model is proposed, which is based on individual indicators of the athlete and financial standards that transform the corresponding personalized indicator into a monetary equivalent. In addition, the authors propose to supplement the methodology for analyzing the wage fund with indicators of the concentration of wages by the average value, entropy, and the coefficient of dispersion. The proposed analytical procedures, according to the authors, will allow the management of a sports organization to ensure the comparability of individual indicators (achievements) of an athlete with his salary, increase its transparency, smooth out the disproportions in the distribution of income within the team/club and effectively use the financial and material resources of the organization.

The article considers the organization of the system of remuneration of agricultural workers in Donetsk and Luhansk regions in the mid-1960s and mid-1980s. The main role in the income of the Soviet people was played by wages. It was the main lever of material incentives for the population to work. Its changes directly affected the well-being of the region's residents, as wages were the main source of livelihood for the Donbass population. The main component of the salary was the tariff rate. The authorities systematically reviewed the system of rates and salaries, believing that this would help achieve the main goal to ensure the optimal share of the tariff part in wages. The search for the most rational ways to create an effective system of material remuneration of workers in the 1960-80s continued quite actively. In general, wages in the country were regulated mainly by the state, market mechanisms were not involved in this process. Much attention is paid to the legislative justification of the formation and changes in the system of remuneration of their labor. In particular, the relevant resolutions of the Central Committee of the CPSU, the Council of Ministers of the USSR and the Ukrainian SSR, decisions of the Plenums of the Central Committee, local authorities, etc. are traced. On the basis of the above documents, the level of salaries of agricultural workers, the procedure for calculating various types of surcharges and bonuses, their differences in the years and main positions under study are analyzed. For almost the entire period under study, there has been a relentless search for optimization of wages in rural areas, but this search has had almost no effect on a significant improvement in the living standards of peasants. Different forms of wage distribution are also considered, salaries of management and agricultural specialists are analyzed and compared. The aspect of the existence of homesteads as a means of additional income is studied. The author gives a generalized description of the changes in the system of remuneration of rural workers during 1965 1985, following it from archival materials. The main attention is paid to the shortcomings in the system of wages in agriculture, reveals the unfair distribution of monetary expenditures on the wage fund.

AbstractThe wage of a football player is a function of numerous aspects such as the player’s skills, performance in the previous seasons, age, trajectory of improvement, personality, and more. Based on these aspects, salaries of football players are determined through negotiation between the team management and the agents. In this study we propose an objective quantitative method to determine football players’ wages based on their skills. The method is based on the application of pattern recognition algorithms to performance (e.g., scoring), behavior (e.g., aggression), and abilities (e.g., acceleration) data of football players. Experimental results using data from 6,082 players show that the Pearson correlation between the predicted and actual salary of the players is ~0.77 (p < .001). The proposed method can be used as an assistive technology when negotiating players salaries, as well as for performing quantitative analysis of links between the salary and the performance of football players. The method is based on the performance and skills of the players, but does not take into account aspects that are not related directly to the game such as the popularity of the player among fans, predicted merchandise sales, etc, which are also factors of high impact on the salary, especially in the case of the team lead players and superstars. Analysis of player salaries in eight European football leagues show that the skills that mostly affect the salary are largely consistent across leagues, but some differences exist. Analysis of underpaid and overpaid players shows that overpaid players tend to be stronger, but are inferior in their reactions, vision, acceleration, agility, and balance compared to underpaid football players.

The article examines one of the main indicators of pension adequacy the replacement rate. The importance of using this indicator for pension system management is substantiated. A methodology for determining theoretical and empirical replacement rates is proposed in relation to the peculiarities of the Russian system of compulsory pension insurance. The article presents the results of calculations carried out on the model of the theoretical replacement rate developed by the authors, according to which, in the current Russian conditions, the replacement coefficient for an employee with a median wage and average length of service is more than 40%, which corresponds to the international criteria for the sufficiency of pensions for this indicator. However, with higher wages, for example, equal to the average for Russia and above, there is a lag behind the level of most EU countries. Modeling shows that in 2002—2018, there was an increase in the differentiation of pensions and replacement rates depending on wages. The performed forecast calculations for the period up to 2050 have revealed the following trends: a decrease in replacement rates for recipients of minimum and median salaries, approximate stabilization for average salaries and growth for recipients with high salaries. The article provides a number of examples of using the theoretical replacement rate for the analysis of the pension system in terms of the effect on the level of pensions: participation in the formation of pension savings, valorization, years of the insurance period, etc.

Employment conditions (form of labor relations, social security, (un)stability of wages, informal payments, etc.) are a key factor of the social-economic differentiation in the contemporary Russian society, which determines the need to clarify the relationship between the workers position in the labor market and ones earnings. There are many empirical assessments of wage losses for various types of non-standard employment (informal, temporary, part-time, casual, etc.); however, each type is just one manifestation of precarization (as non-guaranteed and unstable employment), which does not present this phenomenon in general. The author considers the relationship between precarization and wages. Based on the data of the all-Russian survey of the working population (2018), the author argues that not all but some features of precarization (lack of indefinite term employment agreement, sick leave and vacation pay) are associated with a lower salary; only a high level of precarization (three or more its features together) significantly reduces wages. Despite the fact that this relationship is partly mediated by the level of education of the employee, precarization still has an independent negative impact on wages. Groups of workers with a high and low level of precarization are heterogeneous in wages which can compensate for the disadvantages of the unstable and non-guaranteed employment situation. Thus, workers can be divided into four groups according to their employment precarization and salaries, which determine their social well-being. The unstable group with wages below average shows the lowest level of subjective well-being and social optimism both in life in general and in assessing the labor sphere. The unstable group with wages above the average declares a lower level of social well-being than the stable group with wages below the average, i.e., higher wages do not compensate for the negative consequences of precarious employment which worsens social well-being even provided wages above the average.

Purpose. The aim of the article is to research the topical problems of the current state of wages in Ukraine, identification of the primary causes of low wages and determination of ways of their solution. Methodology of research. Methodological basis for the study was the scientific methods of cognition, based on a systematic approach to solving the tasks. A number of general and special scientific methods of research is used to achieve this goal and to obtain the results of the research: dialectical; monographic (when working on scientific publications); systematic analysis (when examining the state of wages in Ukraine); method of analogies and comparisons (in the study of minimum wages of EU countries); comprehensive analysis (in formulating conclusions and proposals for solving problems) and others. Findings. The problematic issues of the current state of wages in Ukraine are investigated. The optimal ways of solving the problem of wages in our state, among which are the following: study of the leading Western experience; active participation of the state in the regulation of remuneration; improving the tariff system and normalization of labour; increase part of wages in the cost products (through wage deduction); reducing the amount of arrears of wages and salaries, etc. Originality. Complex approach to solving problematic wages of workers in our state, which allowed highlighting the possibility of qualitative improvement of its condition and creating a basis for increasing the interest of employees to high-performance work in the near future, is used in the article. Practical value. These suggestions will provide an opportunity to overcome the problems of the current state of wages in Ukraine. Key words: cost of living; wages; arrears; salary; labour productivity; labour force; functions of wages.

The article deals with methodological issues of assessing the level of salaries of medical workers by official statistics bodies (Rosstat) and within the framework of surveys of medical workers themselves. The main methodological differences are shown in the methods of calculating the indicators characterizing wages used by statistical authorities and survey organizers. The main reasons leading to the discrepancy between the results of such assessments are shown. Among them, first of all, it is necessary to name different approaches to accounting for personal income tax, restrictions in the sample, etc. In addition, official statistics take into account not only wages, but also some other expenses in favor of employees. At the same time, the concept of "average number" is used, which is not taken into account in the framework of the conducted surveys. At the same time, the salaries of medical workers in order to assess the achievement of the targets set by the May Presidential Decrees should be correlated not with the average salary for the subject of the Russian Federation, but with the average monthly income from work. Such methodological differences create an objective basis for the discrepancy between the survey results and official statistical data and should be taken into account when interpreting the data obtained.

The article examines and compares the concept and size of wages in Ukraine and Canada. In the course of the research the definition of the term’s “salary” and “wage” according to the labor legislation of Ukraine and Canada was considered. The analysis and comparison of the definition of the concept of wages contained in the regulations governing labor relations in Ukraine and Canada. The author's own vision of the definition of "salary" is given. It is proved that wages and remuneration are essentially different concepts between which it is inappropriate to equate, because wages should be paid to the employee for the work performed by him, that is, in essence, it should be compensatory, and remuneration is just an incentive or compensatory nature, for example, the reward should be considered gratitude for conscientious work or outstanding achievements in professional activities, etc. It is concluded that at the constitutional level the right of a person to remuneration and related opportunities are more specifically and in detail specified in the Constitution of Ukraine in comparison with the Constitution of Canada where it is reduced to a minimum. An analysis of the level of wages in Ukraine and Canada, based on the size of wages, different professions and areas of activity. It is concluded that wages play an important role between the subjects of labor relations in both Ukraine and Canada. It is noted that there is a huge gap between the salaries of workers in Ukraine and Canada. Attention is paid to the comparison of the minimum wage in Ukraine and Canada. It is noted that it is positive to borrow from the experience of Canada forms of remuneration, this would eliminate the shortcoming of the current The Labor Code of Ukraine and the Law of Ukraine "On Remuneration of Labor" in terms of consolidating forms of remuneration. The approach to the procedure for payment of wages at the state level in Ukraine and Canada is analyzed, it is concluded that the content of the rules governing the mechanism of payment of wages in Canada are similar to those contained in the Labor Code of Ukraine and the Law of Ukraine "On Remuneration of Labor", But there are some differences that are positive in nature and bring some flexibility in the regulation of labor relations regarding the legal regulation of wages, which can be borrowed and used in the labor legislation of Ukraine.

Subject. Organisational and regulatory peculiarities of the regional system of remuneration of healthcare workers in state medical organisations. Purpose. This study aims to analyse the current system of remuneration of healthcare workers of state healthcare institutions in the Voronezh Region, to identify current issues, and to determine the main paths for improving the sectoral remuneration system. Method. The study used data from statistical reports related to the structure and composition of wages in 2019-2020 and other financial indicators of the healthcare system in the Voronezh Region. The methods of the investigation included analysis, observation, generalisation, comparison, grouping, classification, etc. Results. A method for calculating the amount of guaranteed payments was offered, the earlier and current remuneration systems were compared. The analysis of wage systems in medical organisations subordinate to the Department of Health of the Voronezh Region confirmed the need to increase the basic salary and reimbursements in order to improve the welfare of healthcare workers, which contributes to improving the quality and accessibility of medical care. Conclusions. The hypothesis was confirmed that it is necessary to develop a concept and methodological recommendations for the formation of a sectoral remuneration system containing information on the amount of salaries, the key approaches to determining reimbursements and incentive payments and their ratio in order to decrease the differentiation between healthcare workers’ salaries in the region and to increase the appeal of the profession and to motivate employees to work more efficiently.

The subject of article is to study the problems of risk management associated, in particular, with the discrepancies of official and actual wage assessments. The most important value for effective risk management has adequate information support, which includes a wide range of various types of information: statistical, economic, commercial, financial, legal, technical, etc. In the study, general scientific and special methods were used: analysis and synthesis, analogy and comparison, statistical estimates, etc. The results of work. The peculiarities of some methods of comparing official and actual wage assessments based on the principles of audit inspections are highlighted. The results of the study can be used by all stakeholders, including the authorities of the state executive power in improving the mechanisms for implementing the socio-economic policy of employment and state regulation of the labor market in the field of remuneration. The conclusions. 1. Based on the methods of comparing official and actual wage assessments in accordance with established criteria, a conditional-positive conclusion is provided to the reliability and legality of information reflected in the financial statements, according to the results of operations on the process of remuneration in 2020. 2. The main tasks that should be aimed at solving risk management issues by auditing calculations for remuneration are defined: confirmation of the reliability of accruals and payments to employees, displaying processes of accounting processes; finding out the legality and completeness of salaries and other payments to employees in favor of the enterprise, other subjects; verification in the organization of analytical accounting calculations for remuneration and interconnection of analytical and synthetic accounting; the assessment of the administration takes place in order to timely collect debt payments to employees, which is an important source of information to verify these issues. 3. The promising areas of research in the field of labor accounting and its payment in order to minimize risks include: control over compliance with regular discipline and rational use of working time; the correct calculation of labor costs in the account of labor; legitimate payroll and dependents from it; implementation of timely and reliable salary calculations; control over the use of the wage fund; providing consumers with information on labor and wages.

Covid-19 pandemic has impacted the society, business and economy around the world. The present study is conducted to understand and analyse the impact of Covid-19 crisis on micro-enterprises in Lunglei, Mizoram. For the purpose of the study, 80 micro-enterprises were selected as sample. Primary data were collected by using the structured questionnaire. Secondary data were collected through journals, books and websites. The study reflected that 80% of the enterprises’ revenue were negatively impacted by the pandemic. 58.75% of the enterprises were facing the problems in making obligatory payments such as salaries, wages, rent, taxes, loans etc due to the Covid-19 crisis. The present study also revealed that 28.75% of the enterprises’ working capital were already negative to run the enterprises if Covid-19 crisis continues. Therefore, the study recommended that the government, banks and financial institutions would take steps to alleviate the impact of Covid-19 crisis on the micro-enterprises by providing low interest loans, relaxation of the loan payment, new schemes for entrepreneurs.

Abstract Even in the twenty-first century, women entrepreneurs from all over the world continue to encounter different types of barriers in their activity. Depending on their location, history, culture, etc. the restraints can be more or less strict, distinct or similar. This article analyses and compares the constraints that the women entrepreneurs from South Korea and Romania are encountering, barriers concerning the professional stereotypes such as smaller medium wages for women, difficulties in getting specific jobs, the traditional collective mentality and prejudices, the roles of women in society, the balance between professional and family/private life, as well as the maternity and child care systems. The analysis is based on the data provided by the Global Entrepreneurship Monitor, OECD and the World Bank, the legislations of the two countries and the literature related to the two social environments. The findings indicate that although there are many similarities between the two countries, such as smaller salaries for women, discrimination against women, difficulty to advance, conservative attitudes towards women, lack of ways to monitor and penalize discrimination, lack of successful women entrepreneurs, the number of women entrepreneurs in South Korea is significantly smaller than the number of Romanian ones. This is due to the South Korean stricter social environment, harsher work environment (with shorter holidays, longer working hours, obligatory group activities and stricter hierarchy), higher gender wage gap and poorer maternity and childcare legislation.1

Maritime transport provides more than 80 % of the world's international trade, so it is actively developing with the growth of production and economic connections between countries. On the other hand, the work of seafarers is quite difficult, associated with long-term separation from homes and risks, and therefore is not particularly popular among workers in developed countries, where high salaries can be obtained on shore.Thus, it is precisely for the population of developing countries that the labor market of seafarers is quite attractive, since the salaries within these countries are significantly inferior to the salaries of seafarers, in addition, such countries are characterized by a lack of jobs in the domestic labor market.At the same time, it should be noted that the unskilled labor market of seafarers (ordinary) is oversaturated (thanks to Asian countries), while the market for highly skilled labor of seafarers (officers) is scarce, where the salary is much higher, but the appropriate education is required.It is here that the advantages of Ukraine as a country with a fairly high general level of population and certain maritime traditions – and at the same time a low level of employment and especially wages within the country, which creates the attractiveness of maritime work for domestic workers – can be revealed. We can even say that an important export potential of Ukraine is precisely the work of domestic qualified specialists (in particular, seafarers – in connection with the loss of a significant part of the domestic fleet) abroad.In order to implement these advantages, to expand the training of seafarers (officers), it is necessary to develop the maritime education network of Ukraine, to substantiate the corresponding investment projects. The first fundamental feature of the products produced by the higher (qualified specialists) from ordinary products is that the manufacturer of ordinary products disposes of it himself – what part of the manufactured products to sell and at what price. The state, which prepares qualified personnel, does not dispose of its products –specialists themselves decide whether to work in the acquired specialty, depending on the amount of salary, tax rate, etc. (production has its own opinion).The second fundamental feature of products produced by higher education (qualified specialists) from ordinary products is that ordinary products are sold on the market only once (for products of long-term consumption, their resale is possible, but already on another – secondary – market). On the seamen's labor market, specialists offer themselves regularly, the offer is formed not only by newly graduated specialists, but also by graduates of previous years (production accumulates over time), so it is necessary to build a dynamic model.Taking into account these features, dynamic two- and three- factor optimization models of investments in the training of seafarers, taking into account their further behavior on the labor market, were built and analyzed, optimal values of the relevant indicators were found – tuition fees, number of students, educational investments, seafarers' wages.Keywords: features of higher education products, labor market, salary level, tax rate

Problem setting. One of the problems in our country is ensuring that every citizen has a decent salary for the amount of work he has done. The target of research is devoted to the study of wages as one of the important factors of material incentives for employees. In the current conditions of building a market economy in Ukraine, one of the first tasks of the state is to develop such a mechanism of incentives for workers, in which all elements of remuneration would play a stimulating role in the performance of the employee’s duties. Analysis of resent researches and publications. The work of such scientists as V.M. Bozhko, V.M. Veger, Yu.M. Veres, O.V. Gayeva, O.S. Galchenko, S.Yu. Golovina, V.V. Zhernakov, I.P. Zhigalkin, G.A. Kaplina, R.Z. Livshits, A.V. Moskalenko, A.Yu. Pashherstnik, S.M. Prilipko, O.I. Protsovsky, N.M. Khutoryan, G.I. Chanisheva, O.M. Yaroshenko, and etc. However, despite the considerable amount of theoretical and empirical work of scholars in the field of remuneration, not all aspects of this problem have been sufficiently developed. In particular, the realities of today require an in-depth study of pay as one of the important factors for material incentives for employees. Article’s main body. Revealing the essence of remuneration as one of the important factors of material incentives for employees, the first focus is on defining and clarifying the relation between the terms “pay” and “wages”. The essence of wages is twofold. On the one hand, it is the main source of income for workers and improving their standard of living, so its size largely characterizes the level of well-being of all members of society, on the other - the main mechanism for material stimulation of growth and productivity, and therefore directly affects the pace and scale of social -economic development of the country. It is stated that in order to increase employee motivation through a material incentive, the following principles should be followed: (a) positive promotion is more effective and constructive than negative, especially in the long run; (b) unpredictable and irregular bonuses are better than expected and projected; (c) large and frequent bonuses are usually jealous, small and frequent bonuses are satisfying. At the same time raising wages it is necessary to think carefully and skillfully about the mechanism of raising the remuneration for the work performed in order to better motivate the employee Conclusions and prospects for the development. It is concluded that in order to increase the material interest of employees in the growth of production and increase the efficiency of work of enterprises, it is necessary to improve the systems of material incentives, remuneration for the results of work, other forms of material incentives. In addition to salaries and bonuses, the system of material incentives may include retirement savings, tuition fees (employee or his children), interest-free loans for the purchase of housing, payment for food or travel of employees, payment for employee rest, various benefits, insurance.

Oil flax grows in many countries of the world. Fibre production on its basis can significantly increase the profitability of flax-growing farms. At the present stage, taking into account the real possibilities of the national economy, for its effective development it is necessary to introduce advanced technologies. Cur-rently, processing enterprises may choose among different technological equipment lines to process oil flax into fibre and thus get additional profit. (Research purpose) The determination of a technologically and economical-ly effective line for oil flax processing. (Materials and methods) The main materials for calculation were represent-ed by the indicators of production capacity, the average annual value of fixed as-sets, the amount of money spent on salaries and wages, etc. The main research method is the balance method that allows making a plan in the form of a balance sheet that takes into account the sources of inputs and the requirements for these inputs. (Results and discussions) The authors have considered low-cost lines for oil flax processing into short fibre on the basis of disintegrators of various brands (from domestic and foreign producers), offered characteristics of the fibre obtained in the lines, and analyzed technical and economic indicators of various technologi-cal lines under different conditions, and the payback period of capital expenditures for different oil flax acreages. (Conclusions) The authors have determined that the most effective is the pro-cessing of oil flax from an area of at least 1000 hectares, with a throughput capaci-ty of raw materials of at least 1000 kg/h and a distance of the transportation of straw rolls to a processing site of 50 km. They have also obtained technological and economic data that can be used in the organization of oil flax processing into marketable fibre.

The article is devoted to the study of topical issues of definition, understanding and possible realization of the globalist potentialof the territorial community.It is argued that local self-government and territorial community, firstly, are the direct subject of globalization, because they areinfluenced by its factors and species blocks (economic, political, legal, etc.), and secondly, they act as the final consumer of its benefits– the beneficiaries, and the direct or indirect object of its negative phenomena (global, regional and domestic economic crisis dueto the pandemic COVID-19, and related unemployment, closure of enterprises, delays in payment of wages salaries, pensions and othersocial benefits, sequestration of social articles of the state and local budgets, etc.); in addition, thirdly, when applied directly to locallife, they are the relevant user, producer and reproducer of its achievements, actively using them to organize their life cycle or relyingon the influence of global factors on their daily lives.It is proved that the definition of a complex system-complex phenomenology of the globalist potential of the territorial communityis due to the fact that, firstly, it is simultaneously related to domestic – municipal and constitutional law, as well as systems of generalinternational law and international relations; secondly, it has not yet been properly reflected in the science of municipal and internationallaw, although some domestic and foreign scholars and international experts have touched on this issue in an attempt to focuson this phenomenon (phenomenon), which is mostly evaluative. nature.It is established that determining the global potential of the territorial community, it should be understood that it is based on theknowledge, skills and abilities of its members, as well as formed by local governments (representative and executive), including allother bodies and subjects of the local system. self-government – to protect the existential guidelines for the existence, functioning anddevelopment of territorial community in the face of global influences and changes, taking into account its own individual and groupand collective cooperation opportunities both at the level of its own state and abroad, historical and geographical identity, guidelinesfor individual and collective mentality, appropriate sustainable forms of social life and social practice, based on the relevant moral andethical values of community.

The authors present the results of evaluating the economic efficiency of growing blackberry cultivars of different ripening terms in the plantation of the Institute of Horticulture of the National Academy of Agrarian Sciences (NAAS) of Ukraine. The capital investments on the creation and management of 1 ha of the plantation were 517.3 thousand ₴ (under the planting plan 1.25 х 3.00 m), the trellis putting and laying being about 50 % of the mentioned sum. The productional costs on the fruit-bearing plantation management depended on the cv yield, expenditures for salaries and wages, fertilizing, protective means, fuel and lubricant use, plants covering for winter, the agricultural technics amortization etc. and were within 144.1-283.0 thousand ₴. The wholesale price of the early ripening varieties products was 80.0 ₴/kg. Thus the receipts of the realized products were within considerable limits. Cvs Thornfree, Asterina, Čačanska Bestrna and Chester were characterized with the lowest cost per 1 t of the products (22.61; 23.10; 23.43 and 24.97 thousand ₴ respectively while Nasoloda and Karaka Black with the highest one (38.98 and 37.85 thousand ₴ respectively). The profit per 1 ha of inland variety Nasoloda plantations was the lowest one among the presented cultivars, (42.74 thousand ₴) whereas the early ripening cvs Loch Tay and Brzezina ensured 380.79 and 335.18 thousand ₴ respectively. The same cvs distinguis hed themselves for the highest profitableness level (185.2 and 172.4 % respectively as well as for the shortest rates of the capital investments return recovery – 3.4 and 3.5 years respectively. The profitableness of cv Karaka Black was 111.3 % with the rate of return cost recovery 5.0 years because of the lower yield. This was economically favourable too though. The average and late ripening cultivars which formed the yield of 7.0-8.0 t/ha had the rate of the investment return 4.0-5.0 years. It should be noted that it was cv Thornfree that distinguishhed itself for the highest profitableness (121.1 %) among late ripening cvs with the rates of capital investments on the plantation establishment return 3.4 years.

Introduction. The success of any organization depends on the level of its organizational culture. Healthcare institutions are no exception, especially in the context of the COVID-19 pandemic. Organizational culture is influenced by many factors, but one of the most important components in the development of organizational culture is the staff motivation. The purpose of the research is to analyze the relationship between the level of staff motivation and organizational culture of healthcare institutions. Results. Healthcare institutions in Ukraine have specific features in the structure of their staff. The formation of staff is regulated at the legislative level. It was found out that the studied healthcare institutions have different structure by category, age and work experience. It is proved that the development of organizational culture depends on the level of staff motivation. The level of staff motivation in some healthcare institutions in Kharkiv has been determined. Based on the proposed approach, the level of staff motivation can be high, sufficient and low. Providing survey, the main motivators and demotivators in the work of the staff are formed. It was outlined that the main motivator is material reward. It includes salaries, regular bonuses, gifts, etc. The intangible aspects of motivation consist of good working conditions, the presence of a social package, a normal work / home ratio, respect and trust in the team, gratitude and fairness of the leader. Among the demotivators, unsatisfactory wages, unsatisfactory working conditions and a negative climate in the team were noted. For developing the organizational culture, healthcare institution should improve the motivation system based on the main motivators and by eliminating the negative influence of the demotivators. Conclusions. Many factors influence the development of the organizational culture of healthcare institutions. Among them, staff motivation plays a significant role. Motivational measures should be based on certain motivators and demotivators of the staff of a particular healthcare institution. Keywords: motivation, development of organizational culture, motivators, demotivators, level of motivation, healthcare institution.

Introduction. The problem of the effectiveness of the pedagogical education system remains one of the most discussed topics in modern professional discourse. A large proportion of leaders of the educational industry and representatives of the expert community are convinced that graduates of pedagogical universities and colleges are not sufficiently prepared for independent professional activity and deflect from work in their field. The refusal of graduates to be employed by occupation is associated mainly with the poor quality of students’ practical training in universities. Criticising the low attendance rates of young professionals in schools, analysts often ignore the conditions of employment in educational institutions. Meanwhile, the appearance of a new form of statistical observation of OO-1 and OO-2 on open access makes it possible not only to track the results of employment of graduates of the vocational education system in schools across the country, but also to compare them with the conditions for hiring: the current workload on staff and the level of teachers’ salaries.The aim of the present research was to find the dependence of the results of pedagogical graduates’ employment by occupation on the conditions of employment in schools: the level of teachers’ salaries and workload in the regions of Russia.Methodology and research methods. The research methodological framework is a structural approach based on applied research procedures (observation, description, comparison, counting, measurement, modelling, etc.), according to which general scientific (comparative, retrospective analysis, systematisation, generalisation) and statistical research methods (statistical and correlation analysis, etc.) were employed. The analysis of official documents of educational authorities of different levels and educational institutions, scientific publications and forms of federal statistical observation of OO-1 and OO-2 was conducted. The processing of regional educational statistics was carried out using the Online Analytical Processing technology, which makes it possible to obtain OLAP cubes and form analytical slices in accordance with emerging research tasks. The slices were studied in detail using the Analysis ToolPak addin procedures and the statistical functions of the Excel library. In the course of the analysis, the authors performed the calculation of measures of the statistical relationship between the studied variables and their graphic visualisation.Results. This study established a high level of pedagogical labour market segmentation by territorial and qualification-age criteria of employees. The effects of influence on the part of state and public institutions and practices, leading to systematic discrimination of certain groups of educators, were revealed. Regional data provide the examples of discrimination against young teachers in remuneration, both in the process of employment due to the lack of qualification grades, and in the process of work, as a consequence of the inaccessibility to payments from the incentive part of the salary fund of schools. It is shown that the improvement of the results of pedagogical graduates’ employment by occupation is related to the improvement of the wage system, increasing the base rates and reducing the intra-industry differentiation of earnings among workers of different ages.Practical significance. The authors are convinced that this article will clarify the approaches for adjusting the mechanism for distributing the wages fund of schools, develop measures to attract young people to teaching and ensure the elimination of the shortage of personnel in the education system.

Human capital is a key production resource that is available to the greatest part of population. The investments in education and training contribute to the growth of economic efficiency. There are many proofs in support of the thesis that investment in education is stimulating to economic growth, course of average labour productivity and growth of real earnings. There is a strong correlation between the education and earnings: higher educational level implies higher level of wages, while higher salaries further motivate people to acquire permanent education. Human capital practically vanishes unless it is used. In such cases, human capital acts consistently nearly equally to financial capital, by displacing into the environments where higher yields are expected. The above explicated approach to research is often criticised, especially bearing in mind its static character. In real life, the degree of material embodiment of human capital is mostly the function of ability of involvement in activities of lifelong education and acquisition of practical skills. Economic value of human capital depends on its contribution to creation of values of goods and services. Hence, the possibility that certain components of human capital are highly evaluated at specific time and in particular environment, while without any significance in other circumstances should be always borne in mind. Relative value of particular components of human capital greatly depend on the stage of economic and social development of a country where their meaning is perceived. In present conditions of earning, in the process of creation of human capital, the activities directed towards lifelong education and professional advancement and digital literacy have become increasingly significant. Education, and especially higher education, contributes to economic and social development of certain communities in most various ways. In accordance with the approach to basic needs, education is increasingly recognised as an elementary need which helps to satisfy many other needs and contributes to the life quality improvement. In the educational policy, rapid development of technology imposes two key conclusions. The first is that education should be directed towards the capability of acquisition of new knowledge during lifetime (the ability to learn is learnt), while the other is dissemination of education to all social strata. The competence of human capital includes the application of new knowledge in everyday practice. Therefore it is not surprising that this form of capital permanently increases its participation in the structure of total capital in all contemporary economies. At the same time, the attitude that human capital is a backbone of overall development of each nation (economic, social etc.) is predominant in economic science today, while education is its most significant framework.

Aim: India has emerged as one of the most favoured destinations in the global Information Technology (IT) outsourcing market. On the other hand, the IT industry has been playing an instrumental role in transforming India’s image from a low income-backward nation to a knowledge-based economy. Furthermore, the role of IT industry has been pivotal in putting India on a higher growth path. In addition, India’s IT industry has been showing robust performance in revenue earning, particularly in export revenue. However, the performance of this industry is likely affected by some recent global phenomena, such as 2008’s subprime crisis originated in the US, uncertainties in changes in H1-B visa rules, Britain’s exit from the EU, automation etc. There are other factors, like exchange rate volatility, emerging competition from other low-cost outsourcing destination countries, are also posing threat to India’s IT-outsourcing business. Against this backdrop, it is crucial to analyse the sustainability of performance of Indian IT industry. Thus, the present study aims at assessing the performance of Indian IT industry and evaluating the determinants of performance thereafter.Design / Research methods: To realize the objectives of the study, firm level data has been collected from the Centre for Monitoring Indian Economy (CMIE) Prowess database. For empirical analysis, we have applied a two-stage method. In the first-stage, we have used Data Envelopment Analysis (DEA) based Malmquist Productivity Index (MPI) to evaluate the Total Factor Productivity Growth (TFPG) of Indian IT industry during the period from 2004-05 to 2014-15. For this purpose, a balanced panel consists of 70 IT firms has been considered. Further, the TFPG has been decomposed into three components, viz. Catch-up, frontier-shift, and scale efficiency change (SEC). Consequently, in the second-stage, three random-effects panel regression models are considered to investigate the determinants of TFPG, catch-up, and frontier-shift separately. Conclusions / findings: During the study period, the average TFP and frontier-shift has been improved. On the other hand, catch up effect is found to have declined. The variables, such as export intensity, salaries and wages intensity have positive and statistically significant impact on the catch-up and frontier-shift. Export intensity has positive impact on TFPG. Age of the firms has positive impact on catch-up and TFPG. Salaries and wages intensity has positive impact on TFPG. On an average, the firms which spent on research and Development (R&D) have experienced improvement in TFPG and frontier-shift. The public limited firms performed better than their private counterparts in terms of catch-up, frontier-shift, and TFPG. The non-group firms have performed better than the group firms in case of catch-up. On the other hand, on an average, the firms exhibiting decreasing Returns to Scale (DRS) are found to have registered deterioration in catch-up and TFPG with respect to the benchmark firms which are exhibiting Constant Returns to Scale (CRS). The firms exhibiting Increasing Returns to Scale (IRS) have shown improvement in catch-up and TFPG over the benchmark CRS firms. The impact of the US subprime crisis has been negative on catch-up, frontier-shift, and TFPG. The firms, which have spent on royalty, have experienced improvement in catch-up and TFPG. Originality / value of the article: So far in our knowledge, not so many studies of this kind have been done in the arena of empirical research pertains to the IT industry, especially in a developing country like India. Moreover, we have not found any study that covers the span of the dataset considered in the present study. In addition to this, the present study has employed a random-effects panel model to accommodate a number of time-invariant dummy variables which would not be possible in case of a fixed-effects panel model incorporated by some previous studies of this genre.Implications of the research: The identification of the determinants of TFPG and its components would help the stakeholders and policy makers of the IT industry to formulate appropriate policies which could mitigate the risks faced by the industry on one hand, and stimulate the forces that would enhance the growth of this industry on the other. For instance, to mitigate future risks, Indian IT industry should reduce its dependence on the US and UK markets. Besides, it should explore new markets in the EU, and other emerging economies where opportunities are plenty. To maintain India’s robust global position in the long run, Government of India should play the key role in providing world class infrastructure and telecommunication facilities to its IT industry. In addition to this, Government needs to rationalise and simplify the existing Indian labour law to facilitate the business of IT industry. Various stakeholders along with the Government should put necessary efforts to develop the domestic IT market as there exists ample of opportunities in future. Keywords: information technology industry, data envelopment analysis, Malmquist productivity index, random-effects model, total factor productivity, catch-up, frontier-shift, India. JEL: C23, C61, L86, O47

Abstract Background The economy of China has gotten impressive change in recent years, to which personal income got many times higher than before correspond. Global economy also had a great impact to China. There are more foreigner applied China’s Visa and work or live in China. How could their personal income income be levied, same or different with Chinese? Same or different with previous income tax policy? Personal income tax is the most concern of all natural taxpayers, which is directly related to the amount of personal net income, which impacted the living cost plan. Under the current situation that China strengthens the introduction of returnees who have gotten great achievement in certain business and research field and the tax administration of personnel outside the enterprise, there are now a large number of domestic and overseas taxpayers in group of the natural taxpayers. However, from 1998 to now, due to the personnel income huge gap between domestic and foreigner who were invited to work in China, there have been policy differences between domestic and foreign personnel in China's personal income tax payroll and salary foreign-related tax policies, which has resulted in the psychological inequity of taxpayers and caused the psychological inequity and social anxiety of domestic personnel. Subjects and Methods In this paper, the official tax data is selected, and the case of Appendix 4 in S.D.S.H. [2014] No. 65 document is taken as an example to use specific income data to generate different tax burden differences and impacts on the differences between domestic and foreign taxpayers under the same income, shows the unfair consequence according the present personal income tax policy. Results From these tax differences, it is found that there are still some problems in China's tax policy corresponding to personal income tax wages and salaries, such as tax unfairness caused by repeated deductions, additional deductions and tax exemption items for foreigners, which negatively affect the efficiency of talent policy, etc., and the psychological unfairness and social anxiety to domestic taxpayers are discussed. Conclusions Finally, the policy suggestions to improve the tax policy and link taxpayers' psychological injustice and social anxiety are put forward: According to the new talent policy which induced the high-level experts despite of their nationalities and the change of economic environment in which China’s GDP have been almost the advanced country group and individual income went up higher, China should make the fair tax policy, avoid repeated deductions, cancel additional deductions and tax exemption items for foreigners, and improve the corresponding tax system from the perspectives of improving tax fairness and efficiency, maintaining tax neutrality and simplifying the tax system. The range of data income levels selected in this paper is not comprehensive enough, and there is no specific research on ultra-high income groups.

The purpose of the article is to analyse the engineering labour market on the example of the profession of design engineer in modern conditions of the construction market in Ukraine and abroad. It is also necessary to study the formation of the integrated view of the structure, state and dynamics of the labour market in design enterprises; qualification requirements for engineers; compliance of the vocational education system with these requirements. Design is a type of labour activity in construction as a branch of professional activity. The article contains statistical indicators of wages that characterize the profession of design engineer, and innovative activities of design enterprises. The indicator of the level of innovative development of design enterprises is the quality of products (projects). One of the main characteristics of design is the price of the product. It includes the Customer’s assessment of all other design properties. Pricing issues have been and continue to be one of the guiding problems of the country’s construction industry, including design and the salaries of design engineers. Methodology. The design market in Ukraine has a situation that reflects the overall state of the construction industry. The development of this type of business and its participants is differently influenced by many factors. Project market participants in Ukraine can be classified: by the form of ownership – state departmental institutions and commercial structures; by the volume of work – design enterprises and design institutes that act as general designers, who mainly perform all stages of the project. Architectural workshops, mainly specializing in the stages of “sketch project” and “project”; design departments at the construction and assembly organizations performing stages “working design”, “working documentation”, separate sections of projects or only detailing for production. There were about 70 design enterprises and about 200 architectural workshops in Kyiv in 2016, according to the Association of Design Enterprises. The potential of Ukraine as a “technical” state, that is able to solve complex problems and generate complex solutions and products with high added value, is due to the potential of the educational field of technical direction. Accordingly, in 2016 in Ukraine, the relative number of graduates of technical specialties was 2 times more than in the UK or Poland, namely, in European countries, thousands of people: Ukraine – 130; France – 105; Germany – 93; Turkey – 75; Great Britain – 71; Poland – 66; Spain – 56; Italy – 48; Romania – 39. In 2015-2016, training in the fields of construction specialties in Ukraine was carried out by 49 higher education institutions. Today, one of the shortcomings of education is the lack of modern curricula; technical fields are getting excessively humanitarian and detachment from practice, in particular, the application of European standards. Some Western academic subjects are not taught in Ukrainian universities at all, which reduces the competitiveness of graduates. Certification of responsible executors of design works in construction in 2012 was a significant step towards the liberalization of the market of design services. The responsibility of engineers was personified and strengthened, but at the same time their object and financial possibilities were increased. As of December 2015, more than 22,000 design engineers have been certified in Ukraine. It can be stated that for the period 2016-2019, a fairly developed market of design services has been formed in Ukraine. Its key features are the attraction to large cities, diversification by specialties and grounds on the existing, including the Soviet, experience, as well as concentration and duplication of functions, in particular, design institutes by the commercial sector, etc. Significant potential is due to intellectual capacity, diversity of tasks and the accumulated practice of Ukrainian designers, which provides certain advantages in the international market of design services. Today, the customer is moving away from design technologies, which means that the designer’s work must be built in such a way that the customer understands the need for investment at the design stage of the facility, taking into account further operation. The lack of design and the need to revise salaries affects the value of real estate. The lack of engineers affects the organization of construction and the market as a whole. Increasing the salaries of design engineers, creating more favourable working conditions lead to an increase in the cost of construction work from 9 to 15%. Understanding the difficulties faced by the design industry, it is logical to think about the ways to overcome them in the near future. Conclusion. Nowadays, during the COVID-19 pandemic, the analysis of the engineering labour market in construction allows to understand the innovative activity of the project enterprise and to mark the course of further development of the market of design services in Ukraine. Reducing unhealthy competition among designers is possible due to new approaches to work aimed at optimizing and improving the performance of design companies. Stories of design engineers having to leave their favourite profession to make a living are a thing of the past. Now it is a prestigious and profitable speciality. To be relevant in the profession, you must, first of all, learn foreign languages, read technical literature in English. Self-education, i.e. the ability to independently search and analyse information, to develop oneself as a specialist, is of great importance. High erudition is a quality possessed by the Soviet-era engineers and often lacking in many modern design engineers. At the same time, it is of great importance because the building is a single organism, and the design engineer must understand not only construction, but also related fields. The main feature that distinguishes a design engineer is a certain mindset. And the work must be highly paid for this. Considering the issue of the engineering labour market in Ukraine, it is safe to say that there are temporary professions that are in vogue, and there are those that will always be in demand, and the profession of design engineer is one of them.

Introduction. The paper deals with one of the aspects of the economic policy of the Russian Empire in its Peri-Caspian provinces, annexed as a result of the Persian campaign of Peter the Great. The aim of the study is to analyze the main income items of the imperial treasury based on the materials of the Derbent garrison of the Lower Corps, to establish the share of income received in Derbent in the structure of all income of the Lower Corps. Tasks: to characterize all income sources of the Derbent garrison, to show the activities of commandants and other military leaders in streamlining the income structure, in replenishing the imperial treasury, to consider the interaction of the Russian authorities of Derbent with foreign merchants and domestic salesmen, to describe the daily life of the garrison in Derbent. Methods and materials. The study is based on the archival documents from the Central State Archive of the Republic of Dagestan, mainly from fond 18 “Derbent commandant”, most of which are introduced for the first time. Additionally, the modern achievements of historical science on the subject have also been considered. The methods of the study are the following: the principles of historicism and objectivity, an integrated approach, a systematic method, methods of criticizing historical sources. Based on the analysis of the documentary material, it was possible to restore the picture characterizing the everyday life of the military personnel in the Derbent garrison of the imperial army. Analysis. The fiscal activity inside the Derbend garrison was controlled by the commandant, whose duties, in addition to military-political ones, included collecting taxes and fees, reporting on them to the central imperial authorities and administration. The amount of incomes for the reporting periods are described in detail, the role of Derbent customs in replenishing the Russian treasury and the trade of the Derbent administration with foreign merchants are shown. Considerable emphasis is put to the activities of the military leadership of the Lower Corps and the Derbent Garrison, directly aimed at increasing financial revenues of the imperial treasury. Results. As a result of the study, valuable archival documents were introduced into the scientific circulation, reconstructing the daily life of the Derbent garrison, the main sources of income in this garrison were identified. It was established that the revenues of the imperial treasury in the Derbent garrison were clearly differentiated and structured. Customs duties accounted for more than half of the revenue in Derbent, while the other part was collected from the sale of wine, vegetables, oil, and court fines. The “Persian” incomes were spent on salaries and remuneration to the Caucasian political elite loyal to the Russians, to keep the amanates (hostages) from Caucasian rulers, to pay wages to masters for the repair and reconstruction of fortresses, to maintain postal communications, etc. Despite the emperor’s ambitious plans for the economic development of the “newly conquered” former Persian provinces, many of the projects he started were not completed and scraped after his death. A pressing example of it would be the abandonment of the construction of the Derbent port enclosed from sea storms.

Abstrak Yayasan lembaga pendidikan memiliki kewajiban untuk menyampaikan laporan tahunan kepada para stakeholder mengenai kegiatan yang dilakukan selama setahun. Bagi yayasan yang memperoleh dana dari masyarakat wajib diaudit oleh kantor akuntan publik. Pengelolaan keuangan di lembaga pendidikan merupakan kegitan yang amat penting, harus diawasi, dikendalikan dan diamati setiap saat oleh semua pembina, pengurus, dan pengawas yayasan serta pimpinan lembaga pendidikan, agar bila terjadi sesuatu masalah di keuangan dapat ditangani dengan cepat, tepat dan akurat. Selain itu yayasan lembaga pendidikan memiliki kewajiban pula kepada pemerintah, khususnya di bidang perpajakan. Yasasan lembaga pendidikan diharuskan membuat laporan pajak berupa surat pemberitahuan (SPT) secara bulanan maupun tahunan. SPT bulanan berupa SPT 1721 berupa laporan pemotongan pajak atas gaji, upah, honorarium, uang lembur, THR yang diterima tenaga pendidik (guru/dosen) dan tenaga kependidikan (administrasi, sekuriti, kebersihan) yang telah melampuai penghasilan tidak kena pajak. SPT untuk Pajak Penghasilan Potongan Pungutan seperti PPh Pasal 23, Pasal 26, Pasal 4 ayat 2 bila ada transaksi yang mengharuskan yayasan lembaga pendidikan melakukan pemotongan dan pemungutan. SPT tahunan berupa SPT 1771 sebagai badan usaha berbentuk yayasan juga harus menyampaikan laporan kegiatannnya. Bila ada surplus yang diperoleh tahun itu, harus diberitahu jumlahnya dan dibuat rencana surplus tersebut mau digunakan untuk apa saja. Selama surplus tersebut digunakan tidak melampuai waktu empat tahun dan dimanfaatkan untuk kepentingan lembaga pendidikan tersebut, seperti membangun ruang belajar baru, menyediakan sarana prasarana untuk murid/mahasiswa, dan lainnya, maka surplus tersebut tidak dikenakan pajak penghasilan. Kata Kunci: manajemen keuangan, akuntan publik. Abstract Educational institution foundations have an obligation to submit annual reports to stakeholders regarding activities carried out during the year. Foundations that receive funds from the public must be audited by a public accounting firm. Financial management in educational institutions is a very important activity, it must be supervised, controlled and observed at all times by all supervisors, administrators and supervisors of foundations as well as leaders of educational institutions, so that if something happens in finance can be handled quickly, precisely and accurately. In addition, educational institution foundations also have obligations to the government, especially in the field of taxation. Educational institutions are required to prepare tax reports in the form of notification letters (SPT) on a monthly or annual basis. Monthly SPT in the form of SPT 1721 in the form of a tax deduction report on salaries, wages, honoraria, overtime pay, THR received by educators (teachers / lecturers) and educational staff (administration, security, cleanliness) who have exceeded their non-taxable income. SPT for Withholding Tax Withholding such as Income Tax Article 23, Article 26, Article 4 paragraph 2 if there is a transaction that requires educational institution foundations to deduct and collect. Annual SPT in the form of SPT 1771 as a business entity in the form of a foundation must also submit a report on its activities. If there is a surplus obtained that year, the amount must be informed and a plan should be made of the surplus to be used for whatever. As long as the surplus is used less than four years and is used for the benefit of the educational institution, such as building new learning spaces, providing infrastructure for students, etc., the surplus is not subject to income tax. Keywords: financial management, public accounting.

Abstrak Yayasan lembaga pendidikan memiliki kewajiban untuk menyampaikan laporan tahunan kepada para stakeholder mengenai kegiatan yang dilakukan selama setahun. Bagi yayasan yang memperoleh dana dari masyarakat wajib diaudit oleh kantor akuntan publik. Pengelolaan keuangan di lembaga pendidikan merupakan kegitan yang amat penting, harus diawasi, dikendalikan dan diamati setiap saat oleh semua pembina, pengurus, dan pengawas yayasan serta pimpinan lembaga pendidikan, agar bila terjadi sesuatu masalah di keuangan dapat ditangani dengan cepat, tepat dan akurat. Selain itu yayasan lembaga pendidikan memiliki kewajiban pula kepada pemerintah, khususnya di bidang perpajakan. Yasasan lembaga pendidikan diharuskan membuat laporan pajak berupa surat pemberitahuan (SPT) secara bulanan maupun tahunan. SPT bulanan berupa SPT 1721 berupa laporan pemotongan pajak atas gaji, upah, honorarium, uang lembur, THR yang diterima tenaga pendidik (guru/dosen) dan tenaga kependidikan (administrasi, sekuriti, kebersihan) yang telah melampuai penghasilan tidak kena pajak. SPT untuk Pajak Penghasilan Potongan Pungutan seperti PPh Pasal 23, Pasal 26, Pasal 4 ayat 2 bila ada transaksi yang mengharuskan yayasan lembaga pendidikan melakukan pemotongan dan pemungutan. SPT tahunan berupa SPT 1771 sebagai badan usaha berbentuk yayasan juga harus menyampaikan laporan kegiatannnya. Bila ada surplus yang diperoleh tahun itu, harus diberitahu jumlahnya dan dibuat rencana surplus tersebut mau digunakan untuk apa saja. Selama surplus tersebut digunakan tidak melampuai waktu empat tahun dan dimanfaatkan untuk kepentingan lembaga pendidikan tersebut, seperti membangun ruang belajar baru, menyediakan sarana prasarana untuk murid/mahasiswa, dan lainnya, maka surplus tersebut tidak dikenakan pajak penghasilan. Kata Kunci: manajemen keuangan, akuntan publik. Abstract Educational institution foundations have an obligation to submit annual reports to stakeholders regarding activities carried out during the year. Foundations that receive funds from the public must be audited by a public accounting firm. Financial management in educational institutions is a very important activity, it must be supervised, controlled and observed at all times by all supervisors, administrators and supervisors of foundations as well as leaders of educational institutions, so that if something happens in finance can be handled quickly, precisely and accurately. In addition, educational institution foundations also have obligations to the government, especially in the field of taxation. Educational institutions are required to prepare tax reports in the form of notification letters (SPT) on a monthly or annual basis. Monthly SPT in the form of SPT 1721 in the form of a tax deduction report on salaries, wages, honoraria, overtime pay, THR received by educators (teachers / lecturers) and educational staff (administration, security, cleanliness) who have exceeded their non-taxable income. SPT for Withholding Tax Withholding such as Income Tax Article 23, Article 26, Article 4 paragraph 2 if there is a transaction that requires educational institution foundations to deduct and collect. Annual SPT in the form of SPT 1771 as a business entity in the form of a foundation must also submit a report on its activities. If there is a surplus obtained that year, the amount must be informed and a plan should be made of the surplus to be used for whatever. As long as the surplus is used less than four years and is used for the benefit of the educational institution, such as building new learning spaces, providing infrastructure for students, etc., the surplus is not subject to income tax. Keywords: financial management, public accounting.

The back bone of the rural economy in India is the farm sector or agricultural sector. It also contributes an overall economic and social development towards the nation. Farm activities include agriculture (crop production), plantation, animal husbandry (milk, meat, egg, etc.), forestry & logging, and fishing. In India, the lion share of the labor force is engaged in the farm sector(Pal and Dutta.Though the female labor force participation is typically low in our country, their share in agriculture is commendable and not decreasing as it has been noticed in all other sectors in the recent past. But whether this participation in true sense is in gain full economic activities is to be looked into. Wage discrimination, stereotyping of works, working hours are some inequalities that females are facing at the workplace. In this analysis, an attempt has been made to see the inequality in malefemale participation in farm sectors. Their wage differentials in rural-urban sectors, in different states, have been computed following NIC(National Industry Classification) and NCO(National Classification of occupation) using unit-level data of NSS(National Sample Survey,68th round 2011-12 and Periodiclabour force survey, 2017-18). From preliminary observations, it is noted that there is an increase of rural females as market-oriented crops producers or animal producers and related workers from 2011-12 to 2017-18. The NIC gives the industry-specific picture, where they mainly engaged in mixed farming, plant propagation, post-harvest activities along with perennial and non-perennial crop production. Reduction in a rural male in all these industries is noted as an opposite criterion. In both the rural and urban sectors, gender inequalities persist in wages in almost all NIC activities. Some exceptions like raising of cattle, supporting activities for crop production, fresh water aquaculture, growing of bush fruits and nuts where average earnings of females are a little bit higher than male workers working as either casual labor or regular waged salaried person.

Изучение вопросов влияния факторов на изменение уровня заработной платы, как основного источника доходов населения, является актуальным не только в условиях развития рыночной экономики, но и в условиях развития эпидемиологической ситуации, связанной с возникновением и развитием коронавирусной инфекции COVID-19. Распространение и развитие коронавирусной инфекции в России привело к введению ряда ограничительных и профилактичских мер: введение локдауна, перевод на дистанционный формат работы, вакцинация населения и др. В результате ограничительных мер ряд хозяйствующих субъектов были вынуждены либо остановить, либо прекратить свою деятельность, что привело к росту безработицы практически во всех регионах нашей страны и, как следствие, снижению уровня доходов и заработной платы населения. Основной гипотезой исследования является влияние эпидемиологического фактора (развитие коронавирусной инфекции Covid-19) на характер взаимосвязи между показателями уровня безработицы и заработной платы. В качестве эмпирической базы исследования послужили данные по показателям уровня безработицы и средней заработной платы по регионам федеральных округов России за период 2018‒2020 гг. Основными методами исследования послужили инструменты корреляционного анализа, которые позволили выявить направление и тесноту связи между изучаемыми показателями. Использование критерия Стьюдента подтвердило с вероятностью 0,95 статистическую значимость и надежность коэффициента корреляции только по показателям 2020 г. По результатам корреляционного анализа выдвинутая гипотеза о влиянии пандемии на характер взаимосвязи между показателями безработицы и заработной платы подтвердилась. В период развития пандемии увеличение темпов роста безработицы приводило к замедлению темпов роста заработной платы, что соответствует концепции кривой Филлипса. Корреляционный анализ выявил обратное направление связи между показателями. Теснота связи увеличилась именно в период развития пандемии и наиболее ярко она наблюдалась в двух федеральных округах: Уральском и Сибирском. Материалы исследования могут использоваться органами государственного управления в части разработки эффективных механизмов развития экономики под влиянием эпидемиологических факторов воздействия на экономику государства. Studying the influence of certain factors on the change in the level of pay, as the main source of income for the population, is relevant in the context of a developing market economy; moreover, it is of significance in the context of the occurrence of the epidemiological situation due to the emergence and spread of the coronavirus infection COVID-19. The spread of the coronavirus infection in Russia has led to a number of restrictive and preventive measures: the introduction of a lockdown, transfer to a remote work model, organization of vaccination, etc. The restrictive measures forced a number of businesses to either suspend or stop their activities, which led to increased unemployment rates in almost all regions of our country and, as a result, decreased levels of income and pay. The main hypothesis of the study is the influence of the epidemiological factor (spread of Covid-19 coronavirus infection) on the nature of the relationship between unemployment and pay. The empirical base of the study was data on unemployment rates and average salaries and wages by regions of the federal districts of Russia in the period 2018-2020. Correlation analysis tools served as the main research methods, which allowed us to identify the direction and closeness of the relationship between the studied indicators. The use of Student’s t-test confirmed with a probability of 0.95 the statistical significance and reliability of the correlation coefficient only for 2020 indicators. The correlation analysis confirmed the hypothesis about the impact of the pandemic on the nature of the relationship between unemployment and pay. During the spread of the pandemic, an increased rate of growth in unemployment led to a slowdown in pay growth, which corresponds to the concept of the Phillips curve. The correlation analysis revealed the reverse direction of the relationship between the indicators. The closeness of communication increased precisely during the spread of the pandemic, and it was most clearly observed in two federal districts: the Urals and the Siberian ones. The research materials can be used by government bodies for designing effective mechanisms for economic development under the epidemiological factors influencing the state economy.

Motivation is defined as the willingness to exert high level of effort to reach organizational goals, conditioned by the ability of these efforts to satisfy some individual needs (Robbis / De Cenze p, 407). As motivating factors are: wage increase in career, workplace safety, work contracts, working conditions, organizational culture, leadership in working organizations, the level of responsibility at work and rewards. All these factors have different scale in motivating employee performance. Based on the theory of many authors in the field of Human Resources, presented in scientific literature, scientific journal articles, reports of international institutions (UNDP, World Bank, Human rights etc.)that explore human resources comes the conclusion that the salary is one of the most important motivating factors for employee performance level.Main problem treated in this research is the salary; salary level, its structure, the methodology of determining the current legal framework does not provide a realistic reflection based on needs and performance-oriented employees, so as it is does not motivates either increase public service quality.This work reflects over presented theoretical part from literature, scientific articles, as well from own experience and the main conclusion is that wage is motivating factors in the performance of civil servants in the public administration in local level.Research questions are; which is unsatisfactory levelwithin worker's salary?, What is the salary structure?, What is actual legal framework?, Is it wage rate based on performance or work time?For this research will be used combined methodology; first collection of the primary, secondary data, and interviews, with the objective to draw scientific conclusions of this research.The purpose of this research is to come out with recommendations for institutions to develop policies, local government, human resource managers, executives managers at all levels, but also for its employees to develop policies, to build structures and apply procedures who will enable management technology to increase the salary management system as a key influential factors for high performance level within public sector in Kosovo.

La migración está íntimamente relacionada con factores regionales. No solamente la diferencia salarial entre regiones, sino toda una serie de fenómenos como la oferta de empleo, la oferta de vivienda, la búsqueda de mejores condiciones de vida, el crecimiento urbano, etc., atraen a la población. Con esta perspectiva, este trabajo propone analizar el balance migratorio de la Zona Metropolitana de la Ciudad de México (ZMCM) dentro del proceso de reestructuración por el que pasa la Región Centro del país. AbstractMigration is intimately related to regional factors. It is not only the wage differential between regions but a whole series of phenomena such as the supply of employment and housing, the search for better living conditions, urban growth, etc. that attract this population. From this perspective, this article seeks to analyze the migratory balance of the Metropolitan Zone of Mexico City (MZMC) within the restructuring process of the Central Region of the country.

In order to create a more flexible system for citizens and businesses in Kosovo, the Government of Kosovo made a decision by which from 1 April 2014 increased the salaries for 25% for employees receiving salaries and pensioner compensation and other social categories from the Kosovo budget. This Government decision carries some problems with regard to public finance management and impact on the country's economy by creating a new reality in the payroll and public spending. Direct impact of this document: Decision No: 01/176. 10 March 2014, are: First, the increase in wage expenditures was not planned in the Medium Term Expenditure Framework 2014-2016 and this has given an indication of macroeconomic inefficiency (Assessed by the Kosovo Finance Ministry). Secondly, this increase decreases capital investment costs, which have the greatest potential to generate economic growth. Thirdly, wage growth along with spending on the Pristina-Skopje highway is expected to increase the budget deficit over the fiscal rule. Such a situation was also present at the time of investments in the Motorway Vermicë - "Nations connection way". In order to balance the increase of budget expenditures with revenues, the International Monetary Fund (IMF), at the conclusion of the Kosovo visit in March 2015, suggested to the Government of Kosovo that in the continuation of the increase of the various excise duties to see the possibilities for growth Value Added Tax (VAT) which would bring a substantial increase in budget revenues. At the 20th meeting of the Government of Kosovo, dated 24 March 2015, during this IMF visit, the Government took a series of decisions on fiscal changes. Among other things, these decisions have to do with the approval of new draft laws: 1. Changes in Value Added Tax (VAT); 2. Changes in Corporate Income Tax; 3. Changes in Personal Income Tax; and 4. Changes in excises duties of cars, tobacco, and alcoholic beverages etc. Based on the analysis of these changes and their effects, one can make an assessment of the economic and fiscal effects of the aforementioned laws. Some of the key findings of this study-analysis section show that small businesses will be negatively impacted by lowering the VAT threshold, while the abolition of VAT on machinery and raw materials will lower the cost of production and potentially increase investments in manufacturing sectors. Reform in fiscal policy encourages greater investment in production and at the same time improves business liquidity. According to an estimate by the Ministry of Finance, businesses will have about 27.6% cheaper start of production process. Keywords: Kosovo budget.,VAT, Tax, IMF, Ministry of Finance, fiscal

The purpose of the article: to determine the impact of the COVID-19 pandemic on the socio-political life in Ukraine. Research methods: dialectical, analytical, descriptive, system-structural. The documentary basis of the study is a large array of informational and journalistic publications devoted to individual episodes and phenomena of fighting the pandemic and its consequences. In addition to scientific interest, the author of this article was inspired to write personal observations and impressions of the treatment of the disease in one of the hospitals in Dnipro, where he had the opportunity to feel the great danger of a terrible disease and see with his own eyes unsatisfactory material and technical condition of our hospitals. The author notes extraordinary courage of doctors and all medical staff who faithfully performed their duties and fought for life and health of each person. Scientific novelty: for the first time the socio-political development of the country in connection with the pandemic, which revealed many acute problems of Ukrainian society, is comprehensively shown. Main results: incompetence of the state apparatus and unwillingness of the state to give an adequate response to a serious challenge are revealed. Medical facilities, including hospitals, are unable to accept large numbers of patients, to provide them with appropriate treatment due to outdated equipment, lack of qualified staff, low salaries of medical staff, etc. Due to the U. Suprun’s reform, who served as the Minister of Health of Ukraine during 2016–2019, the old health care system was destroyed. As for the new system, it is created “in turbo mode” on the principle of “money follows the patient”. This system proved to be ineffective in the domestic realities; in fact it is antisocial, as basic medical services are inaccessible to a large number of Ukrainian citizens. On the other hand, the central government often provoked regions and communities into disobedience, creating conflicts, in particular when carrying out ill-conceived quarantine measures and compromising itself with double standards during the quarantine. All this has led to political turbulence in the political life of Ukraine, i. e. to a socio-political phenomenon similar to the movement of the aircraft, which due to oncoming stormy air waves begins to tremble and loses control. Type of article: analytical.

Actuality of the research topiс. Strategic priorities of world labor market development in the first quarter of the 21st century are shaped under the impact of a range of multidirectional actions factors – from globalization and respect for the open economy principle by majority of the world countries to neoprotectionism which is becoming more widespread in foreign economic policy of developed countries of the world. Each country which observes the market-based principles is closely linked to the world labor market via labor force resource and labor migration processes. These ties are constantly strengthening as countries obey international law, consider international labor market regulatory mechanisms in their national governance practice, and introduce the best world examples of institutional support for employment, unemployment reduction, labor migration regulation and counteracting all forms of discrimination at labor market. Respect for strategic priorities of world labor market development is of actual importance for all world countries, including Ukraine which for the last five years has significantly expanded labor migration flows and become the active participant of world labor market. Analysis of recent research and publications. Considerable contribution to the study of current situation and defining the newest world labor market development trends in the 21st century was made by profound Ukrainian scholars like A.Philippenko, O.Hrishnova, O.Malinovs’ka, E.Libanova, A.Dembitska and others. Among the foreign scientists who researched the core and main patterns of world labor market development within globalization we should mention G. Borjas, Y. Jansen, R. Celikates, J. de Bloois, A. Zolberg, E.Meyers, P. Wickramasekara, A. Zogata-Kusz etc. Extraction of unexplored parts of a common problem. Scope of the study into the core and constituencies of world labor market are pretty fully highlighted in the world economic literature. Yet, to define strategic priorities of world labor market development it is especially important to study the impact of institutional and organizational and economic tools of international organizations activity on world labor market regulation and development. This issue is an important component of international economic relations. Statement of the research purpose and tasks. The purpose of the study is to examine commonality and define strategic priorities of world labor market development in the 21st century. To achieve it the following tasks are set and resolved in the article: - to research the factors affecting world labor market reforming and defining the priorities of its development; - to research institutional and legal, organizational and economic mechanisms of international organizations impact on regulation and unification, defining strategic priorities of world labor market development; - to reveal the newest trends of world labor market development which are shaped under structural and innovative changes, countries’ transition to ‘Industry 4.0’, as well as under impact of labor migration processes. Method or methodology of the research. While defining strategic priorities of world labor market development a set of theoretical and empirical scientific research methods are used. Revealing institutional factors affecting world labor market development, historical and logical methods, methods of synthesis and analysis, abstract and specific methods, and cause-effect method are used. To research the impact of institutional and legal, organizational and economic mechanisms on world labor market historical and logical methods, methods of induction and deduction, methods of classification and generalization are employed. Whereas methods of synergy and expert estimates, casual method are used to justify the innovational processes and labor migration impact on shaping strategic priorities of world labor market development. Presentation of the main material (research results). World labor market is a complex economic system modified under dynamics of supply and demand for labor resources at the world market; under the impact of labor force price charges specificity, terms and pay level formation, as well as social security peculiar nature; qualitative and quantitative mobility and placement of labor force in different world countries; differences in national approaches to labor force reproduction, their professional training and qualification improvement. Within globalization national labor markets lose their closeness and remoteness, becoming constituent part of world labor market. Strategic priorities of world labor market development are shaped under the impact of a range of multidirectional actions factors: globalization and national economy openness, neoprotectionism, structural and innovational changes in world economy, countries’ transition to ‘Industry 4.0’. It occurs due to labor migration activization and enhancing the role of international organizations as coordinators of international economic relations development. Strategic priorities of world labor market development are strongly affected by the international organizations which set standard rules of the game for all countries of the world both at local and world labor markets. Among the priorities the following ones are particularly important: protecting the rights of the employed, unification of system of remuneration and taxation, establishing social guarantees and social security, procedures of admission and dismissal, preventing all forms of discrimination and legal employment. Transition to a 4-day working week is of reality for developed countries of the world. Working terms under freelance system are standardized, as well as for those who work from home in services and within the norms of creative economy. The 21st century faces the growth of labor force mobility, unification of labor migrants’ rights security, labor standards and salary conditions, guaranteeing labor migrants’ social protection. Institutional and legal, as well as organizational and economic security of national labor markets of the world countries is gradually harmonized and unified with world standards implemented by international organizations. International organizations shape the newest trends of world labor market reforms. Organizational forms of world labor market in the 21st century include elaboration and adoption of institutional and legal norms of world labor market development provision; indicative planning (forecasting); defining strategic priorities and long-term purposes of world labor market development; administrative regulatory methods (including fines, penalties, licenses and sanctions). The role of international institutional and financial assistance is growing via consultations, forums, technical aid and recommendations, as well as target-projected financing, grants, free humanitarian and other financial assistance. World labor market is a subject to regular international monitoring, system of international control on the development aimed at prevention all forms of discrimination, human rights and freedoms violation (including labor force and employees), child exploitation and human trade at the world labor market. Strategic priorities of world labor market reforms involve measures directed at employment legalization, preventing human trade and illegal labor force exploitation, avoiding child labor exploitation, preventing all forms of discrimination and ‘shadow economy’ features in recruitment and income generation, protection of employees and labor migrants’ rights and freedoms at world labor market. Reforming Ukrainian labor market as a part of world labor market demands for such strategic priorities as implementation of international standards on the employees’ rights security in Ukraine, pay rise in accordance with EU countries standards, prevention of discrimination and ‘shadow economy’ features at labor market, legalization of employers’ and employees’ income, protection of their rights and freedoms, social securing of their guarantees, as well as the ones for employed migrants working at Ukrainian labor market and Ukrainian labor migrants abroad. The field of the results application. International economic relations and world market. Conclusions according to the article. Trends of world labor market development are correlated with general trends and directions of economic cycle stages (recession, depression, growth and peak), whereas depending on demographical situation in the country and the world, character and dimension of countries’ economy structural transformation and integrational world countries grouping. Basic trends of world labor market development in the 2010s include system of remuneration reforming, moving to general growth in pay rise while freezing substantial discrepancies in wages and salaries between developed and developing countries of the world. The essential trend of world labor market is activization of labor migration processes both at the markets of developed and developing countries. Labor migration in the 21st century is mostly of legal official character, though their segments alter towards growth in demand for labor force at the EU and Asian markets. The demand for highly skilled professionals whose activity is close to innovations is rising dynamically at the world labor market.

Problem setting. The foundations of Ukrainian legislation on health care, adopted by the Verkhovna Rada of Ukraine on November 19, 1992, laid the foundations of the legal mechanism for the functioning of the national medical system. Currently, the medical system is going through a complex process of transformation, and this requires new legislative decisions on the issues of medical practice, medical activity, and medical self-governance. Тarget of the research is to analyze the current legislation regulating medical practice and medical activity in Ukraine and to develop proposals for solving its current problems. Analysis of recent researches and publications. Ukrainian scientists studied various issues of the functioning of the medical system of Ukraine. Among recent studies, the collective monograph “The Unified Medical Space of Ukraine: Legal Dimension” of 2022 should be singled out [22]. This work examines various issues of the functioning of the medical system of Ukraine after the beginning of its reform in 2017. However, the problems of legal regulation of medical practice, medical activity and medical self-governance are not considered in the monograph P. Mazur, M. M. Tyshchuk [6], S. Ternova [7] dealt with issues of medical self-governance, but they did not connect the success of its implementation in Ukraine with the liberalization of legal regulation of medical practice and the status of a doctor. Article’s main body. Medical care is an integral part of the concept of medical practice. When defining the concept of medical care, the legislator unites all persons who directly provide it into a general group of medical workers, without dividing into professional groups (doctor, nurse / medical brother, etc.). As a result, the subjectivity of these persons is nullified, their status is not defined. The current legislation does not contain the concepts of medical activity, activity of medical nurses/medical brothers. On the other hand, in connection with the active work on the preparation of national legislation on self-governance in the field of health care, the question of the need to separate subjects involved in the provision of medical care is acutely emerging. After all, world experience shows that states develop self-government in accordance with the professional division of medical workers medical, nursing, pharmaceutical. Real effective medical self-government in Ukraine is impossible without giving doctors more freedom for their own professional realization. In the entire democratic world, a doctor is a representative of a free profession, has various options for his own professional realization, determines his own workload and level of income, can carry out activities on the basis of a professional license without additional formalities and attachment to workplaces. On the other hand, in Ukraine, the majority of doctors are salaried employees with state-regulated workload and wages. The conclusion is substantiated that the medical community can be prepared for the introduction of medical selfgovernment only in case of simplification of state regulation of medical practice and provision of economic freedom to the doctor, i.e. the opportunity to work not only as an employee or self-employed person (as today), but also on the basis of civil law contract (subcontract) or as a self-employed person. The legal mechanism for licensing medical practice is not an effective tool for monitoring the quality of medical care and bringing to justice entities that violate the requirements established by the state. The conclusion is substantiated that replacing the licensing of medical practice with the declaration of its proceedings should become a general rule of regulation of medical practice. Conclusions and prospects for the development. The transition to the declaration of medical practice, the increase of legal opportunities for the professional implementation of doctors, the introduction of medical self-government and the individual certificate for the right to practice medicine will be a powerful impetus for the development of the domestic medical system in the direction of European standards of medical practice and medical activity.

The Wage and Salary Administration is responsible for the establishment and implementation of sound policies and procedures for workers' compensation. Includes job evaluation, salary and salary research, analysis of organizational problems, development and maintenance of salary structure, establishing rules for managing salaries, salaries, compensation, profit sharing, changes and salaries, additional payments, compensation costs etc. data collected by questionnaire and interview method. Second data collected through books, journals and online.All respondents received regular salaries and wages, wage compensation and other benefits.Their relationship with management is strong . That salary and wages administration is an essential part of any productive organization. The researcher also found out that salary and wages improves the performances of the employee’s in an organization. The major conclusion of this study is that importance of salary and wages administration in an organization cannot be overemphasized. In view of the above, the following recommendation are. That the salary administration policy to be implemented across Board so that all the level officers especially the junior cadre can have a sense of belonging.

The relevance of the study is due to the fact that the current state of economic development is characterized by low wages of corporate workers, its non-compliance with labor standards, non-provision or reduction of social packages, etc., which benefits not only owners but sometimes top managers. Because an increase in employees' wages can lead to a decrease in managers' salaries and owners' profits. Therefore, the aim of the article is to further develop theoretical issues to determine the causes of conflicts of interest between employees and owners and top managers of corporations and to determine the role of the state in their elimination. The article considers the causes of financial conflicts between employees and owners, between employees and top managers who take the form of corporate conflicts. It is noted that with the formation of market economy and private ownership, the interests of the corporation's employees become the main element of the reproduction cycle, because effective work is the basis of sustainable development. The analysis of personnel costs and wages of employees by type of economic activity in Ukraine in the dynamics for 2010-2019 is carried out in tabular form. The schedule of dynamics of personnel costs and wages by types of economic activity for 2012-2019 is constructed and given and the equation of the trend is described, which describes the trends and allows to build a forecast. To identify the causes of financial conflicts, the average annual and monthly wages for 2012–2019 were calculated and compared with the value added per employee in UAH. and the dollar equivalent. A graph of the dynamics of value added per 1 employee and wages per 1 employee by type of economic activity for 2012–2019 in USD is constructed and presented. USA and the trend equation is defined. The conclusion is formulated that the main reason for financial contradictions is a significant lag in the wages of the 1st employee from value added. It is noted that in today's conditions the financial interests of employees can be protected only by the institution of independent trade unions, but this institution is only being formed in Ukraine. Therefore, the main role in protecting the economic interests of employees can be provided by the state in accordance with the implementation of the chosen socio - economic financial model. The main directions of the policy of wage regulation in Ukraine in order to eliminate corporate conflicts between employees and owners, between employees and top managers are identified.

The paper aims to analyze the Ukrainians income structure, to study of the ratio of real, nominal wages and the consumer prices index; to draw a scatter diagram, which makes it possible to make assumptions about a logarithmic nature of the relationship between indicators of average annual wages and GDP growth per capita by countries; to study the correlation between average annual rates GDP growth per capita and wages based on correlation-regression analysis; to determine the ways to improve the well-being in modern conditions. The living standard of the population is one of the main socio-economic categories that not only characterizes the material well-being of a person, but determines the overall result of the country's economy for a certain period as well. Satisfaction of needs has always been a vital condition of people's life. Material well-being with the income as focal point is a key factor in the population living standard analysis. All people work for the sake of obtaining an income that satisfies their needs, and, under favorable conditions – enjoy saving some income, investing in assets, being engaged in charity. The amount of income is often insufficient to meet the most important human needs. Currently, the majority of Ukrainians live below the poverty line, and the skilled workforce has emigrated abroad. Therefore, there arises the need for state regulation of wages, for reducing the disparity in income between the rich and the poor, for searching other sources of income for the population. The issue of the formation of incomes has been studied by many outstanding scientists, but the issue of formation of the population income as one of the factors of the population well-being has not lost its relevance and needs further study and research. The income of the population is one of the population welfare factors determining the level of their life activity. Periodicals, scientific papers, Internet sources, statistical information, scientific and methodical literature make the information base of the research. A scatter diagram of population incomes distribution in the world's countries by average annual growth rates wages and GDP per capita, correlation-regression model dependencies between average annual growth rates of GDP per capita and salary is used as one of the research methods. The economic-mathematical, calculation-constructive and correlation-regression methods were used in the study was well. Incomes of the population are the main source of satisfying their needs for consumer goods and services, and the level of population life quality is measured in quantity and quality of goods that they can purchase with their incomes. the quality of housing conditions and medical services depend on the income level. Wages make the main source of Ukrainian population income. In 2020, it made 62,3% in the total income structure of the population of Ukraine. In 2020, the nominal salary of the population amounted to 110,4% compared to the previous year, and real wages, made 107,4% taking into account the price factor. That is, the average rate of nominal wage growth is 13,4 percent ahead of the average real wages growth rates which indicates deterioration of the material situation of the population, inflationary processes in economy leading to wage depreciation and purchasing capability decline. The average salary in Ukraine in 2021 was UAH 14,577. Compared to 2020, it increased by 40% (UAH 10,340). The highest level of the average monthly salary in 2021 was in the industrial developed regions (Kyiv - UAH 21,347, Donetsk oblast - UAH 15,480, Kyiv oblast - UAH 15,152, Zaporizhzhia oblast - UAH 14,510 and Dnipropetrovsk oblast – 14,479 UAH. The lowest level is observed in the Volyn oblast (UAH 11,735), Kirovohrad oblast (UAH 11,658), Ternopil oblast (UAH 11,455) and Chernivtsi oblast (UAH 11,326). This differentiation of wages is predetermined by the specifics of these regions and the structure of their economic development. The indicator of the wages share in GDP was 46.2% in 2021 (to be compared with the average in the EU, salaries make up 50% of GDP). This is a good indicator for Ukraine, but the size of the GDP is low. In 2021, GDP of Ukraine made only 2.7% of the analogue for the USA, 12,1 – for Germany, 17,3% - for Great Britain and 41,4% for Poland that indicates the poverty of our country. Income growth during the studied period by almost exceeds the level of inflation by 27,9-31,4% and indicates an increase in well-being population. However, according to the IMF data regarding the rating of GDP volumes per capita in 2019, Ukraine ranked last among the world countries. During 2020-2021, Ukraine ranked 101st among the 199 world countries. The scatter diagram makes it possible to assume the presence of a logarithmic nature of the relation between the average annual wages growth and GDP per capita by country. Ukraine, Iceland, Estonia, Latvia, Lithuania, Hungary and Poland are among the countries with high GDP and wages growth rates. A low GDP and wages growth rate is observed in Australia, the Netherlands, Greece and Belgium. The correlation-regression model of the dependence between the average annual GDP growth rates per capita and wages confirms that the size of GDP per capita affects the average annual wages and this dependence must be high. Unfair distribution of national income in the country, tax evasion, and a high level of the shadow economy can be the reasons for the lack of a high correlation between the change in GDP per capita and wages in Ukraine. Ukraine is among the countries with the lowest average wages compared to developed countries. Therefore, Ukrainians have to go abroad in search of more acceptable conditions and wages. In addition, the part of the population that has remained living in the country is paid "under the table", they work in unfavorable conditions and are socially unprotected. Therefore, in order to improve the level of welfare of the population, the state should set the minimum wage corresponding to the level of the real living wage; to legalize the payment of wages; to provide benefits and subsidies to the poor and low-income segment of the population with examining their living standard; attract investments and innovations in production processes that will result in wage growth; reduce and simplify the level of taxation, which affects the reduction of the shadow sector of the economy; restrain the level of inflation; create conditions for the development of small and medium-sized businesses which will further create new jobs; reduce the corruption level, etc

This article is devoted to the problem of confrontation between researchers about the dress of Ukrainian prosecutors and whether prosecutors should have class ranks (special ranks, equated to military ranks and providing bonuses to salaries). This confrontation has lasted for more than 10 years. Ukrainian MPs have proposed legislative amendments to solve this problem, but the approaches of the proposals are in opposition to each other. According to the Law of Ukraine ‘On the Prosecutor’s Office’ of 19 September 2019, the Ukrainian Parliament, at the ninth convocation, completely abolished the class ranks and military-like dress of prosecutors. At the same time, a Draft Law on their restoration is being considered by the current session of the same parliament, and the initiators call their abolishment a ‘premature mistake’. Regardless of the consequences of the consideration of this Draft Law, this issue may not be resolved in the near future in Ukraine, as it is an integral part of the worldview and culture of the pro-Western or Eurasian vector of the prosecutor’s office. The aim of the present piece of legal scholarship is to provide a report that is as informative as possible on the consistency between class ranks, prosecutor’s dress, and the principles of justice, the functions of the prosecutor, and his/her role in the justice system in comparison with the approaches of other states. Moreover, it is important to advise the legislative initiatives, and the voice of parliamentarians since this issue has gained traction in the professional environment and in society. The author analysed the issue of prosecutor’s dress and class ranks in relation to various aspects – constitutional functions and roles of prosecutors, procedural law, comparative law, international law, incentive, as well as psychological, value-philosophical, cultural, and deontological aspects, etc. The prosecutor’s dress code of the Council of Europe’s 47 member states has been clarified; it was found that only prosecutors from Russia, Azerbaijan, and Armenia have the military dress; in other countries, prosecutors wore a robe or business suit. Periods of transformation of the prosecutor’s office had taken place in all the post-Soviet republics as a part of their European integration processes – Lithuania, Latvia, and Estonia, as well as Georgia and Moldova, abandoned the military dress of prosecutors as associate members of the EU. The remuneration system of prosecutors in Poland and Germany is analysed in detail, where seniority, experience, qualifications, and position are taken into account in the ‘rates’ (Poland) or ‘R levels’ (Germany) of the basic salary of prosecutors. ‘Rates’ and ‘R levels’ are important only for calculating wages and are not analogous to class ranks.

Background: The education and training experiences of Early Childhood Care and Education (ECCE) practitioners reflect gaps and inequalities in South Africa’s educational system. Most South African ECCE centre practitioners do not have the appropriate qualifications to provide quality education to young learners.Aim: The study aimed to explore how the education and training experiences of ECCE practitioners impact their professional identity in urban and rural settings in KwaZulu-Natal province and to develop a model that would enhance the education and training of ECCE practitioners.Setting: Ten participants were selected for this study: one centre head and four practitioners from a rural setting, and one centre head and four practitioners from an urban area.Methods: Wenger’s social theory of learning was used to obtain an in-depth understanding of ECCE practitioners’ education and training experiences and how they function as professional workers. An interpretative, qualitative case study was adopted. Data was collected through focus group semi-structured interviews and non-participants’ observation and then analysed thematically.Results: The findings revealed that practitioners in rural settings had to contend with unfair working conditions daily, working all day in challenging circumstances whilst earning low incomes. Urban practitioners worked reasonable hours and received living wages, although they also experienced challenges such as a lack of parental involvement, lack of transport for children and high rates of absenteeism.Conclusion: Inequalities between rural and urban practitioners existed concerning resources, salaries, working conditions and further study and professional growth opportunities. Ensuring that practitioners attain proper Early Childhood Care (ECC) qualifications will raise the profession’s esteem amongst wider communities.

ABSTRACT ObjectivesEmployment and welfare policy have major impacts on population health and health inequalities. We sought to develop a novel data linkage between administrative welfare data (held by the UK Government’s Department for Work and Pensions, DWP) and health records (from the National Health Service, NHS). We describe the challenges we faced establishing this linkage and explain how they have been overcome over five years. ApproachNational Records Scotland (NRS) is the organisation responsible for statutory demographic data in Scotland, including conducting the decennial census, registering births and deaths. They will act as a Trusted Third Party to facilitate linkage under Scots common law. This work will be supported by the UK’s Administrative Data Research Network. Following a successful pilot, a further project is intended to link data for England and Wales (subject to further applications). ResultsThe Work & Pensions Longitudinal Study (WPLS) is a person-level longitudinal dataset that links benefit and programme information held by DWP since January 2004 with employment records from Her Majesty’s Revenue & Customs for people who have had a benefit spell. The WPLS allows transitions between different benefits and/or employment statuses to be ascertained, including timing of transitions and salaried income post-employment. However, the WPLS includes very limited health information. NHS Scotland has exceptional administrative health records, including person-level information on deaths, hospital admissions (including admission/discharge dates, diagnoses, procedures etc.), cancer registrations (including type, stage, treatment) and community prescriptions. A particular strength is the availability of a unique population identifier which facilitates deterministic linkage across health records. Key issues that needed to be addressed to facilitate the linkage included identification of appropriate research questions that were of high priority to government policymakers, the availability of research infrastructure and reassurances about data security. However, delays in establishing the linkage have been common – particularly as a consequence of the multiple organisations involved and time constraints on public sector staff required to process the linkage. Research topics to be investigated include improved prediction of health and welfare outcomes, investigating the health impacts of job insecurity and evaluating impacts of welfare reform. ConclusionEvidence to improve alignment between health and welfare goals will be achieved through linkage of administrative records in this five year research programme. It has been essential to consider how best to achieve public benefit and minimise privacy risks, while ensuring the needs of policymakers are central to the development of the research.

Introduction: Bubbles and Sport The ephemeral materiality of bubbles – beautiful, spectacular, and distracting but ultimately fragile – when applied to protect or conserve in the interests of sport-media profit, creates conditions that exacerbate existing inequalities in sport and society. Bubbles are usually something to watch, admire, and chase after in their brief yet shiny lives. There is supposed to be, technically, nothing inside them other than one or more gasses, and yet we constantly refer to people and objects being inside bubbles. The metaphor of the bubble has been used to describe the life of celebrities, politicians in purpose-built capital cities like Canberra, and even leftist, environmentally activist urban dwellers. The metaphorical and material qualities of bubbles are aligned—they cannot be easily captured and are liable to change at any time. In this article we address the metaphorical sporting bubble, which is often evoked in describing life in professional sport. This is a vernacular term used to capture and condemn the conditions of life of elite sportspeople (usually men), most commonly after there has been a sport-related scandal, especially of a sexual nature (Rowe). It is frequently paired with connotatively loaded adjectives like pampered and indulged. The sporting bubble is rarely interrogated in academic literature, the concept largely being left to the media and moral entrepreneurs. It is represented as involving a highly privileged but also pressurised life for those who live inside it. A sporting bubble is a world constructed for its most prized inhabitants that enables them to be protected from insurgents and to set the terms of their encounters with others, especially sport fans and disciplinary agents of the state. The Covid-19 pandemic both reinforced and reconfigured the operational concept of the bubble, re-arranging tensions between safety (protecting athletes) and fragility (short careers, risks of injury, etc.) for those within, while safeguarding those without from bubble contagion. Privilege and Precarity Bubble-induced social isolation, critics argue, encourages a loss of perspective among those under its protection, an entitled disconnection from the usual rules and responsibilities of everyday life. For this reason, the denizens of the sporting bubble are seen as being at risk to themselves and, more troublingly, to those allowed temporarily to penetrate it, especially young women who are first exploited by and then ejected from it (Benedict). There are many well-documented cases of professional male athletes “behaving badly” and trying to rely on institutional status and various versions of the sporting bubble for shelter (Flood and Dyson; Reel and Crouch; Wade). In the age of mobile and social media, it is increasingly difficult to keep misbehaviour in-house, resulting in a slew of media stories about, for example, drunkenness and sexual misconduct, such as when then-Sydney Roosters co-captain Mitchell Pearce was suspended and fined in 2016 after being filmed trying to force an unwanted kiss on a woman and then simulating a lewd act with her dog while drunk. There is contestation between those who condemn such behaviour as aberrant and those who regard it as the conventional expression of youthful masculinity as part of the familiar “boys will be boys” dictum. The latter naturalise an inequitable gender order, frequently treating sportsmen as victims of predatory women, and ignoring asymmetries of power between men and women, especially in homosocial environments (Toffoletti). For those in the sporting bubble (predominantly elite sportsmen and highly paid executives, also mostly men, with an array of service staff of both sexes moving in and out of it), life is reflected for those being protected via an array of screens (small screens in homes and indoor places of entertainment, and even smaller screens on theirs and others’ phones, as well as huge screens at sport events). These male sport stars are paid handsomely to use their skill and strength to perform for the sporting codes, their every facial expression and bodily action watched by the media and relayed to audiences. This is often a precarious existence, the usually brief career of an athlete worker being dependent on health, luck, age, successful competition with rivals, networks, and club and coach preferences. There is a large, aspirational reserve army of athletes vying to play at the elite level, despite risks of injury and invasive, life-changing medical interventions. Responsibility for avoiding performance and image enhancing drugs (PIEDs) also weighs heavily on their shoulders (Connor). Professional sportspeople, in their more reflective moments, know that their time in the limelight will soon be up, meaning that getting a ticket to the sporting bubble, even for a short time, can make all the difference to their post-sport lives and those of their families. The most vulnerable of the small minority of participants in sport who make a good, short-term living from it are those for whom, in the absence of quality education and prior social status, it is their sole likely means of upward social mobility (Spaaij). Elite sport performers are surrounded by minders, doctors, fitness instructors, therapists, coaches, advisors and other service personnel, all supporting athletes to stay focussed on and maximise performance quality to satisfy co-present crowds, broadcasters, sponsors, sports bodies and mass media audiences. The shield offered by the sporting bubble supports the teleological win-at-all-costs mentality of professional sport. The stakes are high, with athlete and executive salaries, sponsorships and broadcasting deals entangled in a complex web of investments in keeping the “talent” pivotal to the “attention economy” (Davenport and Beck)—the players that provide the content for sale—in top form. Yet, the bubble cannot be entirely secured and poor behaviour or performance can have devastating effects, including permanent injury or disability, mental illness and loss of reputation (Rowe, “Scandals and Sport”). Given this fragile materiality of the sporting bubble, it is striking that, in response to the sudden shutdown following the economic and health crisis caused by the 2020 global pandemic, the leaders of professional sport decided to create more of them and seek to seal the metaphorical and material space with unprecedented efficiency. The outcome was a multi-sided tale of mobility, confinement, capital, labour, and the gendering of sport and society. The Covid-19 Gilded Cage Sociologists such as Zygmunt Bauman and John Urry have analysed the socio-politics of mobilities, whereby some people in the world, such as tourists, can traverse the globe at their leisure, while others remain fixed in geographical space because they lack the means to be mobile or, in contrast, are involuntarily displaced by war, so-called “ethnic cleansing”, famine, poverty or environmental degradation. The Covid-19 global pandemic re-framed these matters of mobilities (Rowe, “Subjecting Pandemic Sport”), with conventional moving around—between houses, businesses, cities, regions and countries—suddenly subjected to the imperative to be static and, in perniciously unreflective technocratic discourse, “socially distanced” (when what was actually meant was to be “physically distanced”). The late-twentieth century analysis of the “risk society” by Ulrich Beck, in which the mysterious consequences of humans’ predation on their environment are visited upon them with terrifying force, was dramatically realised with the coming of Covid-19. In another iteration of the metaphor, it burst the bubble of twenty-first century global sport. What we today call sport was formed through the process of sportisation (Maguire), whereby hyper-local, folk physical play was reconfigured as multi-spatial industrialised sport in modernity, becoming increasingly reliant on individual athletes and teams travelling across the landscape and well over the horizon. Co-present crowds were, in turn, overshadowed in the sport economy when sport events were taken to much larger, dispersed audiences via the media, especially in broadcast mode (Nicholson, Kerr, and Sherwood). This lucrative mediation of professional sport, though, came with an unforgiving obligation to generate an uninterrupted supply of spectacular live sport content. The pandemic closed down most sports events and those that did take place lacked the crucial participation of the co-present crowd to provide the requisite event atmosphere demanded by those viewers accustomed to a sense of occasion. Instead, they received a strange spectacle of sport performers operating in empty “cathedrals”, often with a “faked” crowd presence. The mediated sport spectacle under the pandemic involved cardboard cut-out and sex doll spectators, Zoom images of fans on large screens, and sampled sounds of the crowd recycled from sport video games. Confected co-presence produced simulacra of the “real” as Baudrillardian visions came to life. The sporting bubble had become even more remote. For elite sportspeople routinely isolated from the “common people”, the live sport encounter offered some sensory experience of the social – the sounds, sights and even smells of the crowd. Now the sporting bubble closed in on an already insulated and insular existence. It exposed the irony of the bubble as a sign of both privileged mobility and incarcerated athlete work, both refuge and prison. Its logic of contagion also turned a structure intended to protect those inside from those outside into, as already observed, a mechanism to manage the threat of insiders to outsiders. In Australia, as in many other countries, the populace was enjoined by governments and health authorities to help prevent the spread of Covid-19 through isolation and immobility. There were various exceptions, principally those classified as essential workers, a heterogeneous cohort ranging from supermarket shelf stackers to pharmacists. People in the cultural, leisure and sports industries, including musicians, actors, and athletes, were not counted among this crucial labour force. Indeed, the performing arts (including dance, theatre and music) were put on ice with quite devastating effects on the livelihoods and wellbeing of those involved. So, with all major sports shut down (the exception being horse racing, which received the benefit both of government subsidies and expanding online gambling revenue), sport organisations began to represent themselves as essential services that could help sustain collective mental and even spiritual wellbeing. This case was made most aggressively by Australian Rugby League Commission Chairman, Peter V’landys, in contending that “an Australia without rugby league is not Australia”. In similar vein, prominent sport and media figure Phil Gould insisted, when describing rugby league fans in Western Sydney’s Penrith, “they’re lost, because the football’s not on … . It holds their families together. People don’t understand that … . Their life begins in the second week of March, and it ends in October”. Despite misgivings about public safety and equality before the pandemic regime, sporting bubbles were allowed to form, re-form and circulate. The indefinite shutdown of the National Rugby League (NRL) on 23 March 2020 was followed after negotiation between multiple entities by its reopening on 28 May 2020. The competition included a team from another nation-state (the Warriors from Aotearoa/New Zealand) in creating an international sporting bubble on the Central Coast of New South Wales, separating them from their families and friends across the Tasman Sea. Appeals to the mental health of fans and the importance of the NRL to myths of “Australianness” notwithstanding, the league had not prudently maintained a financial reserve and so could not afford to shut down for long. Significant gambling revenue for leagues like the NRL and Australian Football League (AFL) also influenced the push to return to sport business as usual. Sport contests were needed in order to exploit the gambling opportunities – especially online and mobile – stimulated by home “confinement”. During the coronavirus lockdowns, Australians’ weekly spending on gambling went up by 142 per cent, and the NRL earned significantly more than usual from gambling revenue—potentially $10 million above forecasts for 2020. Despite the clear financial imperative at play, including heavy reliance on gambling, sporting bubble-making involved special licence. The state of Queensland, which had pursued a hard-line approach by closing its borders for most of those wishing to cross them for biographical landmark events like family funerals and even for medical treatment in border communities, became “the nation's sporting hub”. Queensland became the home of most teams of the men’s AFL (notably the women’s AFLW season having been cancelled) following a large Covid-19 second wave in Melbourne. The women’s National Netball League was based exclusively in Queensland. This state, which for the first time hosted the AFL Grand Final, deployed sport as a tool in both national sports tourism marketing and internal pre-election politics, sponsoring a documentary, The Sporting Bubble 2020, via its Tourism and Events arm. While Queensland became the larger bubble incorporating many other sporting bubbles, both the AFL and the NRL had versions of the “fly in, fly out” labour rhythms conventionally associated with the mining industry in remote and regional areas. In this instance, though, the bubble experience did not involve long stays in miners’ camps or even the one-night hotel stopovers familiar to the popular music and sport industries. Here, the bubble moved, usually by plane, to fulfil the requirements of a live sport “gig”, whereupon it was immediately returned to its more solid bubble hub or to domestic self-isolation. In the space created between disciplined expectation and deplored non-compliance, the sporting bubble inevitably became the scrutinised object and subject of scandal. Sporting Bubble Scandals While people with a very low risk of spreading Covid-19 (coming from areas with no active cases) were denied entry to Queensland for even the most serious of reasons (for example, the death of a child), images of AFL players and their families socialising and enjoying swimming at the Royal Pines Resort sporting bubble crossed our screens. Yet, despite their (players’, officials’ and families’) relative privilege and freedom of movement under the AFL Covid-Safe Plan, some players and others inside the bubble were involved in “scandals”. Most notable was the case of a drunken brawl outside a Gold Coast strip club which led to two Richmond players being “banished”, suspended for 10 matches, and the club fined $100,000. But it was not only players who breached Covid-19 bubble protocols: Collingwood coaches Nathan Buckley and Brenton Sanderson paid the $50,000 fine imposed on the club for playing tennis in Perth outside their bubble, while Richmond was fined $45,000 after Brooke Cotchin, wife of team captain Trent, posted an image to Instagram of a Gold Coast day spa that she had visited outside the “hub” (the institutionally preferred term for bubble). She was subsequently distressed after being trolled. Also of concern was the lack of physical distancing, and the range of people allowed into the sporting bubble, including babysitters, grandparents, and swimming coaches (for children). There were other cases of players being caught leaving the bubble to attend parties and sharing videos of their “antics” on social media. Biosecurity breaches of bubbles by players occurred relatively frequently, with stern words from both the AFL and NRL leaders (and their clubs) and fines accumulating in the thousands of dollars. Some people were also caught sneaking into bubbles, with Lekahni Pearce, the girlfriend of Swans player Elijah Taylor, stating that it was easy in Perth, “no security, I didn’t see a security guard” (in Barron, Stevens, and Zaczek) (a month later, outside the bubble, they had broken up and he pled guilty to unlawfully assaulting her; Ramsey). Flouting the rules, despite stern threats from government, did not lead to any bubble being popped. The sport-media machine powering sporting bubbles continued to run, the attendant emotional or health risks accepted in the name of national cultural therapy, while sponsorship, advertising and gambling revenue continued to accumulate mostly for the benefit of men. Gendering Sporting Bubbles Designed as biosecurity structures to maintain the supply of media-sport content, keep players and other vital cogs of the machine running smoothly, and to exclude Covid-19, sporting bubbles were, in their most advanced form, exclusive luxury camps that illuminated the elevated socio-cultural status of sportsmen. The ongoing inequalities between men’s and women’s sport in Australia and around the world were clearly in evidence, as well as the politics of gender whereby women are obliged to “care” and men are enabled to be “careless” – or at least to manage carefully their “duty of care”. In Australia, the only sport for women that continued during the height of the Covid-19 lockdown was netball, which operated in a bubble that was one of sacrifice rather than privilege. With minimum salaries of only $30,000 – significantly less than the lowest-paid “rookies” in the AFL – and some being mothers of small children and/or with professional jobs juggled alongside their netball careers, these elite sportswomen wanted to continue to play despite the personal inconvenience or cost (Pavlidis). Not one breach of the netballers out of the bubble was reported, indicating that they took their responsibilities with appropriate seriousness and, perhaps, were subjected to less scrutiny than the sportsmen accustomed to attracting front-page headlines. National Netball League (also known after its Queensland-based naming rights sponsor as Suncorp Super Netball) players could be regarded as fortunate to have the opportunity to be in a bubble and to participate in their competition. The NRL Women’s (NRLW) Premiership season was also completed, but only involved four teams subject to fly in, fly out and bubble arrangements, and being played in so-called curtain-raiser games for the NRL. As noted earlier, the AFLW season was truncated, despite all the prior training and sacrifice required of its players. Similarly, because of their resource advantages, the UK men’s and boy’s top six tiers of association football were allowed to continue during lockdown, compared to only two for women and girls. In the United States, inequalities between men’s and women’s sports were clearly demonstrated by the conditions afforded to those elite sportswomen inside the Women’s National Basketball Association (WNBA) sport bubble in the IMG Academy in Florida. Players shared photos of rodent traps in their rooms, insect traps under their mattresses, inedible food and blocked plumbing in their bubble accommodation. These conditions were a far cry from the luxury usually afforded elite sportsmen, including in Florida’s Walt Disney World for the men’s NBA, and is just one of the many instances of how gendered inequality was both reproduced and exacerbated by Covid-19. Bursting the Bubble As we have seen, governments and corporate leaders in sport were able to create material and metaphorical bubbles during the Covid-19 lockdown in order to transmit stadium sport contests into home spaces. The rationale was the importance of sport to national identity, belonging and the routines and rhythms of life. But for whom? Many women, who still carry the major responsibilities of “care”, found that Covid-19 intensified the affective relations and gendered inequities of “home” as a leisure site (Fullagar and Pavlidis). Rates of domestic violence surged, and many women experienced significant anxiety and depression related to the stress of home confinement and home schooling. During the pandemic, women were also more likely to experience the stress and trauma of being first responders, witnessing virus-related sickness and death as the majority of nurses and care workers. They also bore the brunt of much of the economic and employment loss during this time. Also, as noted above, livelihoods in the arts and cultural sector did not receive the benefits of the “bubble”, despite having a comparable claim to sport in contributing significantly to societal wellbeing. This sector’s workforce is substantially female, although men dominate its senior roles. Despite these inequalities, after the late March to May hiatus, many elite male sportsmen – and some sportswomen - operated in a bubble. Moving in and out of them was not easy. Life inside could be mentally stressful (especially in long stays of up to 150 days in sports like cricket), and tabloid and social media troll punishment awaited those who were caught going “over the fence”. But, life in the sporting bubble was generally preferable to the daily realities of those afflicted by the trauma arising from forced home confinement, and for whom watching moving sports images was scant compensation for compulsory immobility. The ethical foundation of the sparkly, ephemeral fantasy of the sporting bubble is questionable when it is placed in the service of a voracious “media sports cultural complex” (Rowe, Global Media Sport) that consumes sport labour power and rolls back progress in gender relations as a default response to a global pandemic. Covid-19 dramatically highlighted social inequalities in many areas of life, including medical care, work, and sport. For the small minority of people involved in sport who are elite professionals, the only thing worse than being in a sporting bubble during the pandemic was not being in one, as being outside precluded their participation. Being inside the bubble was a privilege, albeit a dubious one. But, as in wider society, not all sporting bubbles are created equal. Some are more opulent than others, and the experiences of the supporting and the supported can be very different. The surface of the sporting bubble may be impermanent, but when its interior is opened up to scrutiny, it reveals some very durable structures of inequality. Bubbles are made to burst. They are, by nature, temporary, translucent structures created as spectacles. As a form of luminosity, bubbles “allow a thing or object to exist only as a flash, sparkle or shimmer” (Deleuze, 52). In echoing Deleuze, Angela McRobbie (54) argues that luminosity “softens and disguises the regulative dynamics of neoliberal society”. The sporting bubble was designed to discharge that function for those millions rendered immobile by home confinement legislation in Australia and around the world, who were having to deal with the associated trauma, risk and disadvantage. 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